{"id":5520,"date":"2023-11-16T16:23:43","date_gmt":"2023-11-16T15:23:43","guid":{"rendered":"https:\/\/biconsulting.futerri.cat\/patent-box\/"},"modified":"2025-01-10T11:59:16","modified_gmt":"2025-01-10T10:59:16","slug":"patent-box","status":"publish","type":"page","link":"https:\/\/biconsulting.es\/en\/patent-box\/","title":{"rendered":"Patent box"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"5520\" class=\"elementor elementor-5520 elementor-1092\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-97312f1 e-flex e-con-boxed e-con e-parent\" data-id=\"97312f1\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;shape_divider_bottom&quot;:&quot;curve-asymmetrical&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-shape elementor-shape-bottom\" aria-hidden=\"true\" data-negative=\"false\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 1000 100\" preserveAspectRatio=\"none\">\n\t<path class=\"elementor-shape-fill\" d=\"M0,0c0,0,0,6,0,6.7c0,18,240.2,93.6,615.2,92.6C989.8,98.5,1000,25,1000,6.7c0-0.7,0-6.7,0-6.7H0z\"\/>\n<\/svg>\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6a5b56f e-con-full e-flex e-con e-child\" data-id=\"6a5b56f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-90a5d4f elementor-widget elementor-widget-heading\" data-id=\"90a5d4f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Patent box<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2314a7b e-flex e-con-boxed e-con e-parent\" data-id=\"2314a7b\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-d08c2a0 e-con-full e-flex e-con e-child\" data-id=\"d08c2a0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f01fb4a elementor-widget elementor-widget-text-editor\" data-id=\"f01fb4a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Tax incentive<\/strong> for the assignment of intangible assets<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9c55b6e elementor-widget__width-initial elementor-widget-laptop__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"9c55b6e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The <strong>Patent Box<\/strong>, a corporate income tax incentive, is a key opportunity for companies that assign intangibles, both in technological and non-technological experiences. <strong>It offers a 60% reduction of the net income<\/strong> derived from the assignment of a specific list of intangibles.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a2983de e-flex e-con-boxed e-con e-parent\" data-id=\"a2983de\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;shape_divider_bottom&quot;:&quot;curve-asymmetrical&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-shape elementor-shape-bottom\" aria-hidden=\"true\" data-negative=\"false\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 1000 100\" preserveAspectRatio=\"none\">\n\t<path class=\"elementor-shape-fill\" d=\"M0,0c0,0,0,6,0,6.7c0,18,240.2,93.6,615.2,92.6C989.8,98.5,1000,25,1000,6.7c0-0.7,0-6.7,0-6.7H0z\"\/>\n<\/svg>\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5cfe666 e-con-full e-flex e-con e-child\" data-id=\"5cfe666\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ac60e36 elementor-widget elementor-widget-heading\" data-id=\"ac60e36\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Intangible assets <u>included<\/u>\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-787311c elementor-widget__width-initial elementor-widget-laptop__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"787311c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul>\n<li>Patents<\/li>\n<li>Drawings or models<\/li>\n<li>Plans<\/li>\n<li>Secret formulas or procedures<\/li>\n<li>Rights on information relating to industrial, commercial or scientific experiments<\/li>\n<\/ul>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f2477c4 e-con-full e-flex e-con e-child\" data-id=\"f2477c4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9a3398e elementor-widget elementor-widget-heading\" data-id=\"9a3398e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Tangible assets <u>excluded<\/u><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-615311d elementor-widget__width-initial elementor-widget-laptop__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"615311d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul>\n<li>Brands<\/li>\n<li>Literary, artistic or scientific works (including cinematographic films)<\/li>\n<li>Personal rights subject to assignment (image rights)<\/li>\n<li>Computer software<\/li>\n<li>Industrial, commercial or scientific equipment<\/li>\n<\/ul>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a4e3803 e-flex e-con-boxed e-con e-parent\" data-id=\"a4e3803\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;shape_divider_bottom&quot;:&quot;curve-asymmetrical&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-shape elementor-shape-bottom\" aria-hidden=\"true\" data-negative=\"false\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 1000 100\" preserveAspectRatio=\"none\">\n\t<path class=\"elementor-shape-fill\" d=\"M0,0c0,0,0,6,0,6.7c0,18,240.2,93.6,615.2,92.6C989.8,98.5,1000,25,1000,6.7c0-0.7,0-6.7,0-6.7H0z\"\/>\n<\/svg>\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0d82b1b e-con-full e-flex e-con e-child\" data-id=\"0d82b1b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4241397 elementor-widget elementor-widget-text-editor\" data-id=\"4241397\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Tax incentive<\/strong> for the assignment of intangibles<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-959c510 elementor-widget__width-initial elementor-widget-laptop__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"959c510\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>This incentive is compatible with the tax deductions for R&amp;D&amp;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. <\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4395915 elementor-widget__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"4395915\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Biconsulting offers a comprehensive management of the Patent Box, addressing the following phases:<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e6b7fd0 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"e6b7fd0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ol>\n<li><strong>IDENTIFIES<\/strong>: Determination of intangible assets subject to assignment or transfer.<\/li>\n<li><strong>ELABORATES<\/strong>: Creation of technical and economic documentation to support the intangible assets of the Patent Box.<\/li>\n<li><strong>ANALYZE<\/strong>: Evaluation of intangible asset assignment contracts, including assignment prices.<\/li>\n<li><strong>MANAGES<\/strong>: Management of the certification process and justification of the tax incentive.<\/li>\n<\/ol>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a18a70f e-flex e-con-boxed e-con e-parent\" data-id=\"a18a70f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5ad0f2d elementor-tablet-align-center e-transform elementor-widget elementor-widget-button\" data-id=\"5ad0f2d\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_transform_translateX_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:-10,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_widescreen&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_laptop&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_widescreen&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_laptop&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/biconsulting.es\/en\/services\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-arrow-left\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">View other services<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>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 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-5520","page","type-page","status-publish","hentry"],"publishpress_future_action":{"enabled":false,"date":"2026-04-16 19:12:27","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"translation_priority","extraData":[]},"publishpress_future_workflow_manual_trigger":{"enabledWorkflows":[]},"_links":{"self":[{"href":"https:\/\/biconsulting.es\/en\/wp-json\/wp\/v2\/pages\/5520","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/biconsulting.es\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/biconsulting.es\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/biconsulting.es\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/biconsulting.es\/en\/wp-json\/wp\/v2\/comments?post=5520"}],"version-history":[{"count":4,"href":"https:\/\/biconsulting.es\/en\/wp-json\/wp\/v2\/pages\/5520\/revisions"}],"predecessor-version":[{"id":5889,"href":"https:\/\/biconsulting.es\/en\/wp-json\/wp\/v2\/pages\/5520\/revisions\/5889"}],"wp:attachment":[{"href":"https:\/\/biconsulting.es\/en\/wp-json\/wp\/v2\/media?parent=5520"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}