Spain

Ramon Lopez Haro (), Alejandro Pons Mestre () and Jon Diaz Durana ()
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Ramon Lopez Haro: Deloitte
Alejandro Pons Mestre: Deloitte
Jon Diaz Durana: Deloitte

A chapter in Intangibles in the World of Transfer Pricing, 2021, pp 577-592 from Springer

Abstract: 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.

Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-3-319-73332-6_39

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DOI: 10.1007/978-3-319-73332-6_39

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