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Practical Manual for Companies 2023.

Reduction of income from certain intangible assets

This tax incentive known as « patent box» permite a las empresas aplicar una reducción en la base imponible sobre las rentas positivas procedentes de la cesión del derecho o uso de explotación de patentes y otros activos intangibles, que deriven de actividades de investigación y desarrollo e innovación tecnológica.

The tax regime applicable to this incentive has been subject to various modifications, and varies depending on the date on which the transfer or assignment of intangible assets took place.

  1. 1. Transfers made from 01-01-2018
  2. 2. Assignments made from 01-07-2016 to 31-12-2017
  3. 3. Assignments made from 29-09-2013 to 30-06-2016
  4. 4. Transfers made before 29-09-2013