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Patent box

The Patent box or IP-Box incentive allows companies to reduce the taxable income from the transfer or transfer of the right to use or exploit certain intangible assets by up to 60%. This is the case of patents and utility models. Also, fulfilling additional requirements, legally protected designs and software used in an economic activity that both SMEs and large companies exploit.

The potential associated with this incentive is very high. For this reason, our knowledge for the regulatory and practical application level, as well as the defense in case of tax verification, is of vital importance for the tax optimization derived from the transfer of intangible assets.

What advantages does it have?

  • Any type of company can apply the incentive.
  • It is compatible with other grant and tax deductions for R&D.
  • The incentive will not only apply to the transfer of intangible assets, but also to the transfer when it is carried out between unrelated entities
  • You can take advantage of the incentive regardless of the date of creation of the intangible.
  • It can be applied with negative tax bases.
  • Ease of internationalization of companies.

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