Achieve up to a 60% reduction in the taxable base of Corporate Income Tax through the assignment or transfer (in some cases) of certain intangible assets generated from R&D&I projects—boosting innovation and business competitiveness.

When combined with a well-structured R&D&I strategy, these intangible assets can generate savings that represent an R&D&I return on investment (ROI) in the range of 90–95%.

What is the Patent Box?

The Patent Box, also known as IP-Box or Innovation Box in some countries, is an incentive regulated by the Organisation for Economic Co-operation and Development (OECD). It is applied in Spain and other countries such as Andorra, Belgium, Cyprus, the U.S., France, Greece, the Netherlands, Ireland, Italy, Luxembourg, Poland, Portugal, and the United Kingdom—each with slightly different (but manageable) requirements, while maintaining a shared philosophy of promoting innovation and competitiveness through the creation, execution, and exploitation of intangible assets.

The Patent Box regime presents an opportunity for innovative companies to reduce their tax burden and improve profitability. This incentive focuses on industrial and intellectual property, offering significant tax savings—up to 60%, and even 70% in the Basque Country and Navarra.

FI Group’s expertise in the R&D&I investment framework enables the maximization of benefits, integrating traditional incentives such as grants, tax deductions, or Social Security bonuses with the Patent Box incentive.

Which intangible assets can benefit from this tax incentive?

The intangible assets eligible for tax benefits include: patents, utility models, supplementary protection certificates for pharmaceuticals and plant protection products, designs and models, and advanced software resulting from R&D&I activities.

Services

Real Estate Taxation

European Grants

Grants

Research Personnel Tax Incentives

R&D&I Tax incentives

Cost optimization

Patent Box

Sustainability