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The new regulation of the Spanish patent box is already in force

  • 08 August 2016
  • Articles

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.

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The new regulation of the Spanish patent box is already in force