Spain:
La nueva regulación del Patent Box ya está en vigor
09 August 2016
Clarke, Modet & Co
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El día 1 de julio entraba en vigor la nueva
regulación del Patent Box en el Impuesto de Sociedades,
incentivo fiscal que permite la reducción de hasta un 60% en
la base imponible correspondiente a las rentas por
explotación de determinados activos
intangibles.
Consulta las modificaciones en el
Artículo 23: Reducción de las
rentas procedentes de determinados activos intangibles.
Clarke, Modet & Co - SPAIN
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