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…

If you are registered and logged in to the site, click on the link below to read the rest of the DLA Piper briefing. If not, please register or sign in with your details below.

Sign in or Register to continue reading this article

Sign in


It's quick, easy and free!

It takes just 5 minutes to register. Answer a few simple questions and once completed you’ll have instant access.

Register now

Why register to The Lawyer


Industry insight

In-depth, expert analysis into the stories behind the headlines from our leading team of journalists.


Market intelligence

Identify the major players and business opportunities within a particular region through our series of free, special reports.


Email newsletters

Receive your pick of The Lawyer's daily and weekly email newsletters, tailored by practice area, region and job function.

More relevant to you

To continue providing the best analysis, insight and news across the legal market we are collecting some information about who you are, what you do and where you work to improve The Lawyer and make it more relevant to you.

Briefings from DLA Piper

View more briefings from DLA Piper

Analysis from The Lawyer

View more analysis from The Lawyer


3 Noble Street

Turnover (£m): 1,566.29
No. of lawyers: 3,961 (UK 200)
Jurisdiction: global
No. of offices: more than 75
No. of qualified lawyers: 542 (International 50)
No. of partners: 142.6