IP box Active
Patent Box (reducción de rentas de intangibles)
Spain's nexus-conform patent box: up to a 60% reduction of net income from qualifying intangibles (patents, utility models, registered advanced software), lowering the effective rate on that income to about 10%.
✓ 3 Jul 2026
Key parameters
| Reduction | Up to 60% of net qualifying IP income |
|---|---|
| Effective rate | ~10% on qualifying IP income |
| Qualifying IP | Patents, utility models, registered advanced software, SPCs |
| Nexus | Modified nexus ratio applies |
Eligibility
- HQ
- Any headquarters country
- Local presence
- Local tax presence required (branch is sufficient) A branch office (Zweigniederlassung/permanent establishment) of your existing company is enough — you do not need to form a new legal entity such as a GmbH or BV.
- R&D substance
- Required
- Company size
- No size restriction
- Revenue
- Bounded above €750M (Pillar Two 15% floor)
- Models
- Fabless design, IP licensing, IDM, EDA / tools
- Sectors
- All
- Goals
- IP domiciliation; Additional design site in Europe
Income must derive from qualifying intangibles created by the taxpayer's own R&D (nexus). Above €750M group revenue the benefit is bounded by the 15% Pillar Two floor.
Mechanism & application
Rule-based entitlement — Legal entitlement — self-assessment, no case-by-case funding decision.
Applied in the corporate income tax return with nexus documentation; advance agreements available.
Timeline: Immediate (tax filing)
Legal basis & sources
- Legal basis
- Art. 23 LIS
- Verification
- PwC Tax Summaries / LIS Art. 23 (60% reduction → ~10%)
from 1 Jan 2018 until no expiry review 1 Jan 2027