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Aplicación del régimen de patent box en supuestos de cesión de intangibles a Administraciones Públicas - Despacho de abogados Gómez-Acebo & Pombo
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Aplicación del régimen de patent box en supuestos de cesión de intangibles a Administraciones Públicas

icon 25 de abril, 2018
La Dirección General de Tributos, en la consulta vinculante V3254-17, de 19 de diciembre, analiza la posibilidad de aplicar el régimen de patent box en el supuesto de que la entidad cesionaria de los intangibles sea una Administración Pública o una agencia u organismo gubernamental…

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Aplicación del régimen de patent box en supuestos de cesión de intangibles a Administraciones Públicas

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Autor/es

Pilar Álvarez – Consejera Académica

Tipología

Análisis

Áreas y sectores

Fiscal