Reduction in Corporate TAX of Software development based on AI
Analyzed Modalities:
The creation of procedures developed in computer technology (software) is analyzed for its optimal commercialization, in the following way:
a) Through the perpetual, definitive, irrevocable, non-transferable and non-exclusive transfer for which the transferees pay a single fee for the enjoyment of the technology. b) By means of a non-exclusive, non-transferable monthly assignment, for which the transferees pay a monthly fee during the months of enjoyment of the temporary assignment.
The price paid by the transferees does not correspond to the software itself, which in itself has little value, but to the secret scientific procedures that the software has implemented in it. These procedures are registered under ...
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