Tax News on R & D & innovation deductions, and Patent Box

Category: Photography & Branding

Important news that were publicized on the 24 may 2013 from the Cabinet Council, on expected tax credits for R & D + i for appliacble tax deductions for R&D&innovation and modifications in the "Patent Box", as more interesting issues for ATEC+ID, though other themes like deductions for benefits reinvestment are also very interesting in the Ley de Apoyo a Emprendedores (Entrepreneurs Support Act), here is the link to the presentation.

Brand new, in the background are an extension of incentives, since the introduction of a tax credit system for applicable R & D & innovation tax deductions, will allow to recover deductions through a return method, provided it meets the R + D + i and employment. We have always explained our customers the importance of the R + D + i even at a low level in difficult times.

In the "Patent Box" case, we remind that refers to the deduction referred to in Article 23 of the LIS, by the transfer of intangible assets ("Know How", patents, designs, ...) that exploits another entity from which income is earned (income now) :

  • The deduction rate changes from 50% to 60%.
  • Untill now it was calculated from generated entries, now will be calculated from net income.
  • Pets certain assets acquired, and not only those generated by the transferor.
  • Limit on deductible amount has been eliminated (6 times the cost of generation of intangible asset).

It will be also ineteresting to see the evolution of these cocepts in the Foral Regime of each bask province and Navarre, where differences exist en each one, till now more advantageous than in Common Territory.

Take us into account for preparing and applying these deductions, you can just give a call at 665 608 533 or sent an email to us, we work as success fee.

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