Patent box
Patent Box aims to encourage the registration and conduct of business based on the transfer or sale of industrial property and technological differentiation as a formula for wealth creation. This is a partial tax exemption that applies to income obtained by the transfer of the right to use or sell rights in the following:
- Patents
- Utility models
- Supplementary protection certificates for medicines and phytosanitary products
- Legally protected drawings and models that come from R&D
- Advanced software derived from R&D activities
