2.7.3.18 Transitional regime option for the reduction of income from certain intangible assets (DT 20th LIS)

This key will be marked by those entities that, according to the provisions of section 3 of the twentieth transitional provision of the LIS , exercise through the Corporate Tax declaration corresponding to the 2016 tax period the options for the regimes referred to in sections 2 and 3 of said provision.

Likewise, taxpayers who carry out, from July 1, 2016 to June 30, 2021, transfers of intangible assets that had previously been the subject of assignments for which the taxpayer had exercised the option established in sections 2 or 3 of the twentieth provision of the LIS, and that they choose according to the provisions of the fourth section of said provision, to apply the regime established in article 23 of the LIS, according to the wording in force as of January 1, 2015. This option must be exercised in the declaration corresponding to the tax period in which the transfer was made.