Tag: patent box

Income from intangible assets (“innovation box”)

With effect January 1st, 2013 the Patent Box in Spain was modified. Thus, the tax treatment of income from certain intangible assets, regulated in Article

July 17, 2013 No Comments

Using Spain to set up a patent box company

The interest of the tax treatment of royalties received by Spanish companies as consideration for the use of any patents, design, models, plans, or scientific,

January 11, 2013 No Comments

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Spain

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