Reduce your corporation tax base by up to 60% thanks to the Patent Box tax incentive.
It allows for a reduction of up to 60% in the corporate income tax base for income obtained from the transfer or exploitation of technological assets such as patents, advanced software, industrial designs or utility models.
The Patent Box directly reduces the tax base linked to technological income, allowing taxation at an effective rate of 10% compared to the general rate of 25%. This translates into significant and recurring tax savings, applicable even when the company does not make a profit.
This incentive is fully compatible with tax deductions for R&D&I, CDTI aid, ENISA aid and European programmes. Combining them allows you to multiply the economic return on your technology projects and optimise your company’s tax strategy.
You can apply the Patent Box to intangible assets created in previous financial years, without having to capitalise them on the balance sheet. This makes it easier to value previous developments and maximise the economic return on your intellectual property.
Prior valuation and classification agreements with the Spanish Tax Agency (AEAT) ensure the correct application of the incentive. These agreements provide your company with full legal certainty in the event of tax reviews or inspections.
Understanding the key requirements and how to apply the Patent Box is essential to maximise the tax savings derived from exploiting your intangible assets.
The Patent Box is an incentive that allows for a reduction of up to 60% in the tax base associated with technological income from patents, software, or industrial designs.
💡 Act in time! Review which assets are eligible for the incentive and prepare the necessary documentation before the end of the financial year to ensure correct and risk-free application.
Do you have questions or want to know if you can apply for the Patent Box?
We accompany you from start to finish so that your company can apply the Patent Box securely, efficiently and with maximum tax benefits. Our process is designed to adapt to every type of asset and operation.
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“‘Evolution’s experience and guidance were instrumental in securing our funding. Their support throughout the process, from drafting the proposal to preparing the final presentation, was invaluable. It is the most professional and comprehensive assistance we have ever received.”
“Evolution Europe’s support came at just the right time. We now have the resources we need to directly apply what we have learned to the creation of the industrial solution.”
“Evolution was instrumental in improving and refining our business model and marketing strategy. In addition, the proposal was written to a very high standard; we could not have achieved this without Evolution’s help.”
“We particularly appreciate Evolution’s high level of knowledge of the EIC accelerator, as well as their working process, which facilitated the interface with our teams involved in structuring the project. Finally, and most importantly, compared to other consultants we met with, Evolution is committed to the success of the company.”
“Evolution Europe’s experience and proactive support were instrumental to the success of our EIC Accelerator programme. Their investment in preparing us for any questions sets them apart from the rest. I highly recommend their team for their expertise, professionalism and practical approach.”
“We have received support from Evolution at every stage of the application process. This has been very important in ensuring that we followed the correct procedures and submitted the supporting documentation on time. This type of support is essential if you do not have previous experience in managing EU-funded projects, as it ensures that you maximise their potential. The relationship has been excellent and the response time has been immediate.”
Frequently asked questions about the Patent Box.
