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Article 23 of the TRLIS, better known as the Patent Box, is a tax incentive on income derived from the transfer of patents and other intangibles within the framework of technological and industrial experiences, or commercial experiences. Recently, the incentive has been modified with Law 14/2013 "Law to support entrepreneurs."

"Patent Box" can be applied to all those companies, regardless of their activity sector, that obtain income from the transfer of the right to use or exploit:

     -Drawings or models
     -Secret formulas or procedures

     Rights over information related to industrial, commercial or scientific experiences.

All this with a reduction of 60% of net income, that is, the difference between gross income and expenses (amortizations).



Among the main advantages, we can list:

-Unlimited recurrence of the incentive, as long as it is susceptible to being transferred for not having reached the end of its useful life.
-Take advantage of the incentive regardless of the date of creation of the intangible, it can be applied to previously created assets.
-Compatible with tax deductions for R + D + i (art. 35 TRLIS) and with other public aid.
-Possibility of taking advantage of the incentive between companies of the same group.
-There is no competitive competition. They have immediate financial effects.
-It is applicable to the transfer of the use of the exploitation, the property of the intangible is not lost.
-It is independent of the tax base of the company. It can be applied with negative bases.

SERING has developed its own methodology to optimize this incentive and provide maximum profitability to our clients.
We encourage you to contact us and we will analyze your situation without obligation.