New rules for Valuing Intangible Assets in Spain - Sonia Velasco and Ana Colldefors

February 2, 2009

(Tax Notes International) The tax treatment of some intangible assets in Sapin has been modified and presents substantial advantages. Under Act 16/2007 of July, 2007, Spain grants a 50 percent corporate tax credit for income derived from the rights to use and exploit patents and others intangible assets. 


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