Skip to main content
Practical Manual for Companies 2023.

4. Transfers made before 29-09-2013

Regulation: Article 23 RDLeg. 4/2004 (edited by Law 16/2007)

a. Amount of reduction and requirements

Income from the assignment of the right to use or exploit patents, designs or models, plans, secret formulas or procedures, rights to information relating to industrial, commercial or scientific experiences, will be included in the tax base at 50 percent of its amount, when the following requirements are met:

  1. That the transferor entity has created the assets subject to transfer.

  2. That the transferee uses the rights of use or exploitation in the development of a economic activity and that the results of such use do not materialize in the delivery of goods or provision of services by the transferee 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 a non-cooperative jurisdiction.

  4. When a single transfer contract includes accessory services, compensation corresponding to them must be differentiated in said contract.

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

b. Filling in form 200

In the event that the taxpayer applies the reduction provided for in the previous section on income derived from the transfer of intangible assets, he/she 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.