Tratamiento fiscal en el impuesto sobre sociedades de las rentas procedentes de determinados activos intangibles: <patent box>

The use of certain technical knowledge applicable to the commercial and industrial field through the transfer of its use and exploitation or its transmission to third parties is included in the Spanish Corporate Tax and in the tax system of other neighboring countries (Member States of the European Union such as France, Italy, Netherlands), with very favorable tax treatment. This article analyzes the regulations applicable in Spain regarding the patent box: its background, regulations in force and transitional regime; the concept of intangible assets; determination of the intangibles that generate income that are susceptible to reduction; income subject to the tax benefit; legal requirements required for the application of the reduction; reduction calculation; and the prior agreements that the taxpayer can reach with the Tax Administration to prevent tax fraud and avoid conflict.