Reduction of Tax Bases due to transfer/sale of intangible assets – Patent Box

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%.