As part of the corporate tax reform promoted by Law 2/2014 of 16 January, the patent box tax regime was introduced with the aim of attracting investment in copyright and industrial property rights, but above all to prevent the income in question from being transferred to other countries.
This regime provides for the exclusion from taxation of part of the income earned by IRC taxpayers from the assignment of industrial property rights, in this case patents, industrial designs or copyright on computer programmes.