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Practical Manual of Companies 2022.

Before 29-09-2013

Regulation: Article 23 RDLeg . 4/2004, according to the wording of Law 16/2007, of July 4.

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 50 percent of their amount, when the following requirements are met:

  1. That the transferring entity has created the assets being transferred.

  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 qualified as a non-cooperative jurisdiction.

  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 income and expenses, direct and indirect, corresponding to the assets being transferred.

Filling in form 200

In the event that the taxpayer applies the reduction provided for in the previous section on the income derived from the transfer of intangible assets, he must make a negative adjustment to the accounting result in box [00372] "Reduction of income from certain intangible assets (art. 23 LIS )", recording 50 percent of said income.