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Patent Box

With the aim of fostering R&D activities, a change in the tax policy called “Patent Box” has been approved and its regulation in the Corporate Tax Law has been recently updated.

The “Patent Box” is a tax incentive that allows up to 60% reduction, according to the update, in the amount to be incorporated into the tax base (immediate tax exemption) attributable to the management of rights of use or exploitation of intangible assets such as patents, drawings or models, figures, secret formulas or procedures. 

The tax incentive constitutes a 60% reduction in the income (positive difference between earnings and expenses related to intangible assets which are subject to transfer) derived from the transfer or transmission of these intangible assets.

Any type of company can benefit from the incentive as long as it has created the assets which are subject to transfer or transmission at at least 25% of their cost.

There is also the possibility to request from the Tax Authorities the previous agreements based on asset ratings and/or their assessment, which grants legal certainty to the application of the incentive.

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