The power of technology transfer

Signing licence agreements to exploit patents is advantageous and profitable. On the one hand, there are always people and companies interested in taking legal advantage of third-party research because they do not have their own research teams.

On the other hand, revenue obtained in this manner may benefit from an important tax reduction that can amount to up to 60% of the net income obtained from the assignment or transfer of technology. In short, transferring technology is of interest.

How can I take advantage of my technology?

  • You may profit from exploiting your creation yourself.
  • But you can also license or assign your patent, utility model, design, or industrial or trade secret.
  • You will save 60% with this assignment or licence of the net income obtained under this concept.
  • This may also provide corporate tax benefits.
  • The creation does not have to be entirely yours. A 25% participation in the creation costs is sufficient.

To benefit from the tax reduction you must take into consideration certain requirements that need to be met

  • The assignment of the technology must be duly documented. We draft the licence agreements and any other documents required to obtain the tax benefits. 
  • You must keep orderly accounting records that value and separate your different assigned assets. We value your intangible assets. 
  • You must comply with your Commercial Registry obligations. We provide you with support. 
  • Your creation must be assigned to an undertaking with economic activity and that does not have its registered office in a tax haven, unless it is within the European Union. 
  • The tax reduction is compatible with other grants. And under certain circumstances it may be applied to assignments between companies from within the same group. 
  • You may request from the Administration a prior assessment agreement that must be accompanied with the proposed valuation of the assigned asset. We can prepare the report and the agreement request. 
  • You can also request a prior appraisal agreement that guarantees that your asset falls within those that may benefit from this reduction. We can prepare the report on the valuation of the assigned asset and the agreement request. 

Not one comma out of place. Licence, assignment and transfer agreements are beneficial if you know how to draft them properly.
We advise you.


At H&A we are trademarks. But also patents. And intellectual property. And digital law. And much more.