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regalías

¿PODRÍAS TENER INGRESOS POR REGALÍAS?

Una empresa que invierte en el desarrollo de su propiedad intelectual–marcas, patentes y derechos de autor– puede generar ingresos por su uso, goce temporal o explotación, a los cuales se les conoce como regalías.

De acuerdo a lo que establecen tanto el Reglamento de la Ley Federal del Derecho de Autor (art. 8) como el Código Fiscal de la Federación (art. 15-B), entre los activos que desarrolla una empresa y que pueden generar regalías destacan:

  • Patentes, certificados de invención o mejora.
  • Marcas de fábrica, nombres comerciales.
  • Obras literarias, artísticas o científicas:
  • Películas cinematográficas.
    • Grabaciones para radio o televisión.
    • Dibujos o modelos.
    • Planos.
    • Fórmulas.
    • Procedimientos.
    • Equipos industriales, comerciales o científicos.
  • Fonogramas.
  • Videogramas.
  • Libros.
  • Transferencia de tecnología.

Toma nota, el beneficio de las regalías se puede obtener siempre y cuando las creaciones de la empresa estén debidamente registradas y protegidas. En Satega te asesoramos para que puedas aprovechar todos esos bienes intangibles con los cuales ya cuentas (y los futuros).


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