{"id":3831,"date":"2017-04-21T14:58:09","date_gmt":"2017-04-21T14:58:09","guid":{"rendered":"http:\/\/fgt.es\/patent-box\/"},"modified":"2017-04-21T15:47:17","modified_gmt":"2017-04-21T15:47:17","slug":"patent-box","status":"publish","type":"page","link":"https:\/\/fgt.es\/ca\/patent-box\/","title":{"rendered":"Patent Box"},"content":{"rendered":"<section class=\"wpb-content-wrapper\">[vc_row full_width=&#8221;stretch_row&#8221; gap=&#8221;35&#8243; css=&#8221;.vc_custom_1491841766780{padding-top: 100px !important;padding-bottom: 30px !important;}&#8221;][vc_column width=&#8221;1\/2&#8243;][vc_single_image image=&#8221;3411&#8243; img_size=&#8221;full&#8221;][\/vc_column][vc_column width=&#8221;1\/2&#8243;][vc_custom_heading text=&#8221;Patent Box&#8221; font_container=&#8221;tag:h1|font_size:42px|text_align:left|line_height:62px&#8221; use_theme_fonts=&#8221;yes&#8221;][vc_column_text]\n<p style=\"text-align: justify;\">El \u201cpatent box\u201d consisteix en la reducci\u00f3 de la base imposable per ingressos derivats de la cessi\u00f3 (o transmissi\u00f3 en alguns casos) de determinats actius intangibles. Es tracta, per tant, d\u2019un incentiu per fomentar la valoritzaci\u00f3 i transfer\u00e8ncia de coneixement i tecnologia de certs actius intangibles, com s\u00f3n:<\/p>\n<ul>\n<li style=\"text-align: justify;\">-Dret d\u2019us o d\u2019explotaci\u00f3 de patents, dibuixos o models, plans, f\u00f3rmules o procediments secrets. Drets sobre informacions relatives a experi\u00e8ncies industrials, comercials o cient\u00edfiques.- Inclou know-how<\/li>\n<li style=\"text-align: justify;\">-La legislaci\u00f3 espanyola privilegia la cessi\u00f3 d\u2019actius intangibles per que la tecnologia no es quedi a l\u2019empresa que l\u2019ha desenvolupat. Es permet que es declari nom\u00e9s el 40% de les rentes per fomentar la cessi\u00f3 (transfer\u00e8ncia en alguns suposats) de la tecnologia a altre empresa.<\/li>\n<\/ul>\n[\/vc_column_text][\/vc_column][\/vc_row][vc_row full_width=&#8221;stretch_row&#8221; css=&#8221;.vc_custom_1491841790832{padding-top: 20px !important;padding-bottom: 80px !important;}&#8221;][vc_column][vc_column_text]\n<h2 style=\"text-align: center; color: #8a8c98; font-weight: 300;\">El \u201cpatent box\u201d consisteix en la <strong style=\"color: #1e73be; font-weight: bold;\">reducci\u00f3 de la base imposable<\/strong> per ingressos derivats de la cessi\u00f3 (o transmissi\u00f3 en alguns casos) de determinats actius intangibles.<\/h2>\n[\/vc_column_text][\/vc_column][\/vc_row]\n<\/section>","protected":false},"excerpt":{"rendered":"<p>[vc_row full_width=&#8221;stretch_row&#8221; gap=&#8221;35&#8243; css=&#8221;.vc_custom_1491841766780{padding-top: 100px !important;padding-bottom: 30px !important;}&#8221;][vc_column width=&#8221;1\/2&#8243;][vc_single_image image=&#8221;3411&#8243; img_size=&#8221;full&#8221;][\/vc_column][vc_column width=&#8221;1\/2&#8243;][vc_custom_heading text=&#8221;Patent Box&#8221; font_container=&#8221;tag:h1|font_size:42px|text_align:left|line_height:62px&#8221; use_theme_fonts=&#8221;yes&#8221;][vc_column_text] El \u201cpatent box\u201d consisteix en la reducci\u00f3 de la base imposable per ingressos derivats de la cessi\u00f3 (o transmissi\u00f3 en alguns casos) de determinats actius intangibles. Es tracta, per tant, d\u2019un incentiu per fomentar la valoritzaci\u00f3 i transfer\u00e8ncia de [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"_links":{"self":[{"href":"https:\/\/fgt.es\/ca\/wp-json\/wp\/v2\/pages\/3831"}],"collection":[{"href":"https:\/\/fgt.es\/ca\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/fgt.es\/ca\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/fgt.es\/ca\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/fgt.es\/ca\/wp-json\/wp\/v2\/comments?post=3831"}],"version-history":[{"count":4,"href":"https:\/\/fgt.es\/ca\/wp-json\/wp\/v2\/pages\/3831\/revisions"}],"predecessor-version":[{"id":3872,"href":"https:\/\/fgt.es\/ca\/wp-json\/wp\/v2\/pages\/3831\/revisions\/3872"}],"wp:attachment":[{"href":"https:\/\/fgt.es\/ca\/wp-json\/wp\/v2\/media?parent=3831"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}