Spain - The Basque Patent Box Regime
- A. Matute Nárdiz
- European Taxation, 2010 (Volume 50), No 1
- 4 December 2009
This article describes the Basque patent box regime introduced in 2008, which provides a partial exemption for revenue arising from licensing qualified intellectual property rights, and compares the regime to those applicable in the rest of Spain and in other Member States.