Patent box
Tax incentive for the assignment of intangible assets
The Patent Box, a corporate income tax incentive, is a key opportunity for companies that assign intangibles, both in technological and non-technological experiences. It offers a 60% reduction of the net income derived from the assignment of a specific list of intangibles.
Intangible assets included
- Patents
- Drawings or models
- Plans
- Secret formulas or procedures
- Rights on information relating to industrial, commercial or scientific experiments
Tangible assets excluded
- Brands
- Literary, artistic or scientific works (including cinematographic films)
- Personal rights subject to assignment (image rights)
- Computer software
- Industrial, commercial or scientific equipment
Tax incentive for the assignment of intangibles
This incentive is compatible with the tax deductions for R&D&I (art. 35 TRLIS) and allows its use in installment payments, without waiting for the tax settlement. In addition, it can be applied in companies of the same group and in the sale of intangible assets.
Biconsulting offers a comprehensive management of the Patent Box, addressing the following phases:
- IDENTIFIES: Determination of intangible assets subject to assignment or transfer.
- ELABORATES: Creation of technical and economic documentation to support the intangible assets of the Patent Box.
- ANALYZE: Evaluation of intangible asset assignment contracts, including assignment prices.
- MANAGES: Management of the certification process and justification of the tax incentive.