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State aid


50% Reduction in certain fees for the processing and maintenance of patents and utility models for individuals and small and medium-sized enterprises.


50% reduction in the fees for application submission, request for the State of the Art Report, substantive examination and 3rd, 4th and 5th annual instalments for individuals and small and medium-sized enterprises that have the status of entrepreneurs.


Discount for patent and utility model rights applied for from 2 April 2017.


In the case of patents, this reduction also extends to the fees for request for examination and substantive examination.


In order to enjoy the above benefit, the entrepreneur, whether a small and medium-sized enterprise or an individual, must submit a request for a fee reduction and  prove their status as an entrepreneur by supplying the following documentation:


  • Individuals  must prove that they are carrying out an economic activity. For this purpose, they may provide the document of registration in the Register of Business Persons, Professionals and Withholders or use any other means recognised by law.
  • Entrepreneurs with the status of small and medium-sized enterprise may prove by any legally recognised means that they are engaged in a business or professional economic activity and have fewer than 250 employees, a turnover of less than €50 million per year, and a balance sheet of less than €43 million (Recommendation 2003/361/EC of the European Commission of 6 May 2003).


50% Discount for Spanish public universities on all fees for the processing and maintenance of patents and utility models, with the possibility of 100% discount if they demonstrate usage.


The SPTO will grant the 100% discount to Spanish public universities that can prove that they have made real and effective economic use of the patent or utility model within either four years of the patent application date or three years of the patent grant date, whichever date occurs latest.


The requirement for real and effective usage must be fulfilled at the end of the period specified and for the entire duration of the patent or utility model right. Compliance with this requirement will be checked each time 50% of the corresponding fee is paid, without prejudice to any subsequent request for a refund of the fees paid.



Industrial Property and Corporate Tax Act: Patent Box


The Patent Box is a legal concept that aims to boost the economic growth of companies through intangible assets such as patents, utility models, supplementary protection certificates for medicines and phytosanitary products, and legally protected designs and modelsderived from research, development and technological innovation activities, and advanced registered software derived from research and development activities.


The Patent Box enables the reduction of a high percentage of the income to be included in the tax base (immediate tax exemption) from the transfer of the right to use or exploit such intangible assets.


Under no circumstances shall income from the transfer of the right of use or exploitation, or of the transmission of trademarks, literary, artistic or scientific works, including cinematograph films, personal rights capable of being assigned, such as image, software, industrial, commercial or scientific equipment rights, or any other rights or assets other than those listed in the previous section entitle reduction.


Its application in Spain is regulated by article 68 “Reduction of income from certain intangible assets” of Law 6/2018, of 3 July, on the General State Budget for 2018, which amended article 23 of Law 27/2014, of 27 November, on Corporate Income Tax.


 In accordance with thenew wording of Article 23 of the Corporate Income Tax Act, the  taxable income from the assignment of the right to use or exploit patents, utility models, supplementary protection certificates for medicines and phytosanitary products, and legally protected designs and models, deriving from research and development and technological innovation activities, and advanced registered software deriving from research and development activities, shall be entitled to a reduction in the tax base by the percentage resulting from multiplying the result of the following coefficient by 60percent:



Direct CREATION costs of the intangible asset of the transferor + SUBCONTRACTING costs UNRELATED to the company

Costs of CREATION of the transferor's intangible asset + SUBCONTRACTING costs

(linked and unlinked) + costs of ACQUISITION of the intangible asset


The amount of the numerator of the coefficient will increase by 30 percent, provided that the numerator does not exceed the amount of the denominator.


In the previous coefficient financial costs, amortization of property and costs that are not directly related to the creation of the asset must not be included . The result of the previous coefficient can never exceed 1.


According to this formula, the higher the denominator, i.e., the indirect costs arising from subcontracting with related third parties or acquisition with respect to the total creation costs, the lower the reduction applicable to the transferor company.


The aim of this is for those taxpayers who provide proof that they have directly developed an inventive step to be those who benefit most from the tax reduction rather than those who merely order or buy from third parties in Spain or abroad, the fruit of that inventive step. 


More information



Information and contact:


Spanish State Tax Administration Agency


Telephone: 91 554 87 70 (also accessible via 901 335 533)


Aid for Internationalisation