IP-Box (Patent Box)
Does your company develop innovative projects? Are you a company which invests in R&D?
Have you developed a software with advanced technology that you commercialise? Do you have patents or utility models? If so, you can benefit from a very interesting tax measure: The IP-Box (also known as Patent Box).
The IP-Box (Patent Box) is a tax incentive which enables a company to reduce 60% its corporate income tax base (70% Basque Country and Navarre) of the net income from qualifying IP assets resulting from R&D or innovative activities.
What are the most important IP assets eligible for the IP-Box?
- Registered advanced software derived from R&D activities.
- Patents and utility models.
- Protection certificates for medicinal products and plant protection.
- Legally protected drawings & models resulting from R&D and technological innovation activities.
IP-Box Benefits
- It can be combined with the application of R&D tax deductions and grants.
- It allows companies to reduce their corporate income tax base up to 60% (70% in Basque Country and Navarre) of the net income deriving from qualifying IP assets.
- It is applicable to any type of company and among companies of the same group.
- No maximum threshold.
- It can be applied both to sale of IP (capital gains) as well as income received from the transfer of a right to use the IP (license income).
- It can be used regardless of the IP creation or acquisition date.
- It applies to both positive and negative tax bases.
- R&D activities may also have been carried out outside of Spain, under certain conditions.
Why MoneyOak?
The IP-Box (Patent Box) incentive is an important tax benefit, and it’s crucial to correctly apply the tax technical rules and their careful implementation in practice in order to avoid tax corrections and penalties in case of a tax audit.
At MoneyOak, our experts will guide you through the entire process, giving you the maximum guarantee of success
MoneyOak’s own methodology for IP-Box (Patent Box)
Success stories
Find out how we help our customers and the savings generated.
Gambling and Betting industry
Sector
Betting and gambling company
Market Size
European
Main revenues
Income from players betting and gambling
Type of eligible IP
Intelligent Software platform to meet the required regulatory requirements in countries
Ruling
YES
Savings
500K €/Year
Industry
Sector
Industrial tools & Vehicles
Market Size
Worldwide
Main revenues
Global distribution & sales of spare parts
Type of eligible IP
Smart ERP & Electronics Parts Database
Ruling
YES
Savings
4M €/Year
Media group
Sector
Radio, TV Channels, Newspaper, …
Market Size
European
Main revenues
Sales of media content, advertising, communication services
Type of eligible IP
Apps for consumers, digital newspaper apps, television-on-demand, etc.
Ruling
YES
Savings
3.5M €/Year
Our scientists and tax specialists will assist you all the way
From identifying eligible projects, right through to obtaining reductions in corporation tax. Our experts will also ensure that your business optimises its Innovation Income Deductions.
MoneyOak Insights
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