The objective of the Patent Box incentive is to encourage companies to develop technological or R+D+i activities. Its beneficiaries can be any company located in Spain, of any size, including all sectors of economic activity.
The Patent Box incentive allows companies to reduce by up to 60% the tax base of the income from the cession or transfer of patents and / or certain intangibles assets.
Reduce in up to 60% the Tax Base of the income derived from your intangible assets
It is an incentive that since its appearance, in 2008, has undergone various modifications. The last one within the framework of Law 06/2018 of the General Budgets of the state for 2018. It is fully compatible with tax deductions for R+D+i.