Spain modifies patent box regime — seven things to know
By Carlos Rodríguez
Spain’s modified ‘patent box’ regime is now in effect. The most important developments — which became effective on 29 September — are as follows:
The exemption on revenues from granting the right to use certain qualifying intellectual property (IP) rights has risen to 60 per cent of the net income. This exemption covers the net income, after amortisation and depreciation, of the IP asset. Formerly, this exemption was 50 per cent of the gross income.
Qualifying conditions are eased as this regime now applies to entities that participate in at least 25 per cent of the IP cost. Previously, 100 per cent participation was necessary.
Exemption is extended to capital gains deriving from the transfer of IP assets to unrelated parties…
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