Spain:
A nova regulação do Patent Box já está em vigor
10 August 2016
Clarke, Modet & Co
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No dia 1 de julho entrava em vigor a nova
regulação do Patent Box no Imposto de Sociedades,
incentivo fiscal que permite a redução de até
um 60% na base imponible correspondente às rendas por
exploração de determinados ativos
intangíveis.
Consulta as modificações no Artigo 23: Redução das rendas
procedentes de determinados ativos intangíveis.
Clarke, Modet & Co - SPAIN
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