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?