Spain:
The New Regulation Of The Spanish Patent Box Is Already In Force
10 August 2016
Clarke, Modet & Co
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On July 1 the new regulation of the Spanish Patent Box
regarding corporate tax came into force, which enables the
reduction of up to 60% on the taxable income for the exploitation
of certain intangible assets.
Check the changes in
Article 23: Reduction of income from certain
intangible assets.
Clarke, Modet & Co - SPAIN
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