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% Vasc Country and Navarra) 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 Vasc Country and Navarra) 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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