Box 00067 Optional transitional system regime reducing income from certain intangible assets (DT 20 LIS)

This box will be checked by taxpayers who, in accordance with the provisions of section 3 of the twentieth transitional provision of the LIS , exercised through the Corporate Tax declaration corresponding to the 2016 tax period, the options on the transitional regimes applicable to assignments of the right to use or exploit intangible assets under the terms established in sections 2 and 3 of said provision.

Likewise, this box will be checked by those 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 on 1 January 2015.

This option must be exercised in the declaration corresponding to the tax period in which the transfer was made.

You can consult the particularities of this transitional regime in Chapter 5 of this Practical Manual.