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Published in:
Definition and Identification of Intangibles Read chapter Read first chapter

2021 | OriginalPaper | Chapter

Spain

Authors : Ramon Lopez de Haro, Alejandro Pons Mestre, Jon Diaz de Durana

Published in: Intangibles in the World of Transfer Pricing

Publisher: Springer International Publishing

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Abstract

The Spanish case is no exception to the controversy regarding the concept of intangible assets, as there is no unanimous definition of intangible assets that allows a clear and objective idea of their limits. Indeed, the concept and scope of the definition of intangible may vary, depending on whether seen from an accounting, legal, or tax perspective. The following is a brief description, based on these perspectives of the ways an intangible can be identified according to Spanish legislation.

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Footnotes
1
Royal Decree No. 1514/2007 (November 16, 2007).
 
2
The definition and concept come from various court cases that have generated particular jurisprudence in Spain. The most common legal framework used is Article 39 of the Agreement on Trade-Related Aspects of Intellectual Property (The TRIPS Agreement) of the World Trade Organization and Article 13 in the Law of Unfair Competition.
 
3
Guidance issued by the Spanish tax authorities in the binding ruling V1641-16 (April 15, 2016).
 
4
Emirate of the State of Bahrain, Sultanate of Brunei, Gibraltar, Anguilla, Antigua and Barbuda, Bermuda, Cayman Islands, Cook Islands, Dominica, Granada, Fiji, Guernsey and Jersey Islands, Falkland Islands, Isle of Man, Northern Mariana Islands, Mauricio, Montserrat, Republic of Nauru, Solomon Islands, Saint Vincent and Grenadines, Saint Lucia, Turks and Caicos Islands, Republic of Vanuatu, British Virgin Islands, United States Virgin Islands, Hashemite Kingdom of Jordan, Republic of Lebanon, Republic of Liberia, Principality of Liechtenstein, Macao, Principality of Monaco, Sultanate of Oman, Republic of Seychelles.
 
Literature
Royal Decree (November 16, 2007), No. 1514/2007.
Spanish Tax Authorities (April 15, 2016), Guidance in the binding ruling V1641 16.
Metadata
Title
Spain
Authors
Ramon Lopez de Haro
Alejandro Pons Mestre
Jon Diaz de Durana
Copyright Year
2021
Publisher
Springer International Publishing
Book
Intangibles in the World of Transfer Pricing

Print ISBN: 978-3-319-73331-9

Electronic ISBN: 978-3-319-73332-6

Copyright Year: 2021

DOI
https://doi.org/10.1007/978-3-319-73332-6_39