Reduction of Tax Bases due to transfer/sale of intangible assets – Patent Box
A reward for the result: tax credits for the transfer or sale of technology
Many M&A transactions include technological intangible assets in the sales operation (patent box). We are increasingly seeing business models where the developer of the technology or know-how reaches an agreement with a third company, focused on exploiting this intangible asset and paying a fee for its provision. This transfer fee has a special tax provision which allows a reduction of up to 60% on the positive revenues derived from this transfer/transmission, and therefore an effective tax rate of 10%.
- In-depth knowledge of experimental regulation 166008: Transfer of Technology
- Proven expertise: consulting on dozens of operations in the last 7 years
- Technical, legal and fiscal support to ensure exemplary and secure management
- Other services
Tax Deductions on RD&I
Innovation is one of the strategic pillars of the most competitive companies which, ultimately, a...
Tax deductions for sample collections
There are sectors where it is a common practice to develop a large number of models for presentat...
Research Personnel Rebates (Social Security)
Companies which certify exclusive dedication of certain technical profiles to RD&I tasks may ...
Tax deductions for environmental investments
When companies make new investments, in addition to technical parameters and capacities, the envi...