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Practical Manual of Companies 2022.

From 29-09-2013 to 30-06-2016

Regulation : Article 23 LIS , in its original wording.

Reduction amount and requirements

Income from the assignment of the right to use or exploit patents, drawings or models, plans, formulas or secret procedures, rights to information relating to industrial, commercial or scientific experiences, They will be integrated into the tax base at 40 percent of their amount, when the following requirements are met:

  1. That the transferring entity has created the assets to be transferred, at least 25 percent of their cost .

  2. That the assignee uses the rights of use or exploitation in the development of an economic activity and that the results of that use do not materialize in the delivery of goods or provision of services by the assignee that generate tax deductible expenses in the transferor entity, provided that, in the latter case, said entity is linked to the transferee.

  3. That the transferee does not reside in a country or territory classified as non-cooperative jurisdiction, unless it is located in a Member State of the European Union and the taxpayer proves that the operation responds to valid economic reasons and carry out economic activities.

  4. When the same assignment contract includes accessory services, the consideration corresponding to them must be differentiated in said contract.

  5. That the entity has the accounting records necessary to be able to determine the direct income and expenses corresponding to the assets being transferred.

The above will also apply in the case of transfer of the intangible assets referred to therein, when said transfer is made between entities that are not part of a group of companies according to the established criteria. in article 42 of the Commercial Code, regardless of residence and the obligation to prepare consolidated annual accounts.

Income from the transfer of intangible assets

In the case of transfer of intangible assets, for the purposes of their integration into the tax base with the reduction included in the previous section, regardless of whether the asset is recognized in the entity's balance sheet or not, income will be understood as the positive difference between the income for the year from the transfer of the right to use or exploit the assets, and the amounts that are deducted therein by application of articles 12.2 or 13.3 of the LIS, if applicable, and by those expenses for the year directly related to the transferred asset.

Filling in form 200

In the event that the taxpayer applies the reduction provided for in the previous sections on income derived from the assignment or transmission of intangible assets, they must make a negative adjustment to the accounting result in box [00372] "Reduction of income from certain intangible assets (art. 23 LIS)" on page 13 of form 200, recording 60 percent of said income.