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

This box will be marked by taxpayers who, in accordance with the provisions of section 3 of the twentieth transitional provision of the LIS , exercised through the declaration of the Corporate tax corresponding to the tax period 2016, the options on the transitional regimes applicable to the assignments of the right to use or exploit intangible assets in 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 1 January 2015.

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

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