{"id":1836,"date":"2017-11-16T10:07:19","date_gmt":"2017-11-16T10:07:19","guid":{"rendered":"https:\/\/sfconsultores.com\/?page_id=1836"},"modified":"2025-08-06T11:13:23","modified_gmt":"2025-08-06T09:13:23","slug":"help-patent-box","status":"publish","type":"page","link":"https:\/\/sfconsultores.com\/en\/help-patent-box\/","title":{"rendered":"Patent Box Help"},"content":{"rendered":"\t\t
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Patent Box Help<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\"convocatoria\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
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In SF Consultores we are specialists in Patent Box aid, in addition to managing all types of public aid. We are dedicated, since 2000, to the comprehensive management of subsidies and public aid for the financing of all types of projects at the regional, state and European level. The objective cannot be other than to maximize the public aid that the different projects of our clients receive through a methodology that includes a short and long term planning that allows obtaining the necessary resources to support those projects and to gain an advantage over the competition.<\/p>

The Patent Box aid is a tax incentive consisting in the application of a reduction in the Corporate Tax on income from intangibles that have been developed by a company. That is, it rewards innovation, encouraging companies to allow the exploitation of these intangibles, of that innovation, to third parties or through intra-group transfer.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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WHAT ARE THE ADVANTAGES?<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Tax advantages of the Patent Box<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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With the Patent Box we talk about promoting the development, evolution and knowledge that exists around technology, design and all kinds of experiences in industrial and commercial sectors. In addition, Patent Box grants have tax advantages such as the following:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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Compatible with other tax benefits and deductions<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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They are perfectly compatible with other tax aid and deductions<\/strong>, such as tax deductions for R&D&I.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t

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What do I need?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Any company subject to Corporate Tax can access a Patent Box.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t

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Reduce Tax Base<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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It is possible to reduce the Tax Base up to 60% (previously 50%)<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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Don't worry about the date<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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The Patent Box incentive can be used regardless of the creation date of the intangible asset. In other words, the creation date does not determine whether the Patent Box tax advantage will be obtained or not.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t

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Any amount<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Valid for tax bases of any amount.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t

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Compatible with BIN's<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Also perfectly compatible with BIN’s.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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And what are the limits for obtaining it? What are the requirements? In addition, of the percentage of the cost necessary to create the assets that will be transferred or transferred (25% of the total cost), there are other requirements: you cannot reside in a tax haven that is not in the European Union. For all those companies that are taxed under tax consolidation, all types of actions derived from the application of the Patent Box will be subject to the obligations set forth in article 16 of the Law that concerns us.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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PATENT BOX AID<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Latest modifications to the Patent Box help<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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Regarding the application of the Patent Box incentive, it should be clarified that a series of modifications have been introduced in article 23 of the Consolidated Text of the Corporate Tax Law. First, the reduction in the tax base is increased from 50% to 60%. In addition, this reduction may be applied when the company creating the intangibles has created them, at least, at 25% of its total cost. So far this percentage should be 100%. The maximum application of this help is eliminated.<\/p>

In addition, this aid can now be applied not only to the transfer of intangibles, but also to the transmission, if it exists.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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We are in touch<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Do you want to maximize the support for your project?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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contact us<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
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\n\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t<\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\tGet to know us better<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
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\n\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t<\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\tContact section<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

Patent Box Help In SF Consultores we are specialists in Patent Box aid, in addition to managing all types of […]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center 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center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"class_list":["post-1836","page","type-page","status-publish","hentry"],"yoast_head":"\nPatent Box Help<\/title>\n<meta name=\"description\" content=\"At SF Consultores, we specialize in Patent Box grants, as well as managing all types of public aid.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/sfconsultores.com\/en\/help-patent-box\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Patent Box Help\" \/>\n<meta property=\"og:description\" content=\"At SF Consultores, we specialize in Patent Box grants, as well as managing all types of public aid.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/sfconsultores.com\/en\/help-patent-box\/\" \/>\n<meta property=\"og:site_name\" content=\"Sf Consultores\" \/>\n<meta property=\"article:modified_time\" content=\"2025-08-06T09:13:23+00:00\" \/>\n<meta property=\"og:image\" 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