Encuesta del Patent box

CUESTIONARIO SOBRE EL PATENT BOX SEGÚN LAS STARTUPS ESPAÑOLAS

El cuestionario que presentamos a continuación forma parte de un proyecto de investigación cuya finalidad es conocer la opinión que las startups españolas tienen sobre el incentivo tributario llamado: Patent Box (artículo 23 de la Ley del Impuesto sobre Sociedades).

Este cuestionario es anónimo y su uso se ciñe exclusivamente a fines académicos.  No se identifican respuestas individualmente, los datos serán agregados analizándose en conjunto.

La duración del cuestionario es de unos 10 minutos aproximadamente. Su opinión nos permitirá conocer algo más de cerca la realidad sobre este tema.  

Por ello, lea atentamente esta información sobre el Patent Box antes de rellenar el cuestionario :

https://www.oepm.es/es/sobre_oepm/noticias/2016/2016_08_05_PatentBoxNuevaRegulacionEnLeyImpuestoSobreSociedades.html

Agradeciéndole de antemano su colaboración.

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¿Es su empresa una startup según la definición del European Startup Monitor? Tiene que cumplir estos 3 requisitos:

1. Tener menos de 10 años

2. Disponer de tecnologías y/o modelos de negocio (altamente) innovadores

3. Tener (esforzarse por) un crecimiento significativo del número empleados y / o de las ventas

Sí/No

¿Cuál es la forma jurídica de su empresa?

- Trabajador autónomo

- Emprendedor de Responsabilidad Limitada

- Sociedad de Responsabilidad Limitada

- Comunidad de Bienes

- Sociedad Anónima

- Sociedad Cooperativa

- Asociación

- Otro: Por favor, especifique _________

¿Cuál es la antigüedad de su empresa?

Menos de 1 año

De 1 a 2 años

De 2 a 3 años

De 3 a 4 años

De 4 a 5 años

Más de 5 años

¿Cuántos trabajadores tiene su empresa?

1 trabajador

De 2 a 10 trabajadores

De 11 a 50 trabajadores

De 51 a 100 trabajadores

De 101 a 250 trabajadores

Más de 250 trabajadores

¿En qué sector industrial se sitúa su empresa?

- Sector TI/desarrollo de software

- Software como servicio (SaaS)

- Tecnología industrial / producción / hardware

- Consumo Móvil / Aplicación Web

- Comercio electrónico

- Biotecnología,  nanotecnología o tecnología médica

- Finanzas / tecnología financiera (FinTech)

- Mercado virtual

- Educación

- Empresa de consultoría / negocio de agencia

- Portal de servicios en línea

- Tecnología ecológica

- Alimentación

- Medios de Comunicación e Industrias Creativas

- Juegos

- Servicios fuera de línea (Offline services)

- Comercio al por mayor y al por menor

- Otro sector: Por favor, especifique _________

¿Espera su empresa pagar impuestos sobre sus rentas en la siguiente declaración anual de impuestos?

Sí

No

No sabe - no contesta

¿Su empresa forma parte de un grupo?                            

Sí/No

Aquí tiene la lista de propiedad industrial e intelectual que se permite en el régimen del Patent Box:

-  patentes

-  dibujos

-  modelos

-  planos

-  fórmulas

-  procedimientos secretos,

-  derechos sobre informaciones relativas a experiencias industriales, comerciales o científicas (también conocido como 'know-how')

¿Su empresa posee algún tipo de propiedad industrial e intelectual en la lista mencionada?

Sí/No

¿Su empresa ha generado rentas procedentes de  la cesión del derecho de uso o de explotación de propiedad industrial e intelectual en la lista mencionada?

Sí/No

¿Su empresa ha generado rentas procedentes de la transmisión de propiedad industrial e intelectual en la lista mencionada?

Sí/No

¿Su empresa posee algún otro tipo de propiedad industrial e intelectual que no había en la lista?  Por favor, indíquelo a continuación:

____________

¿Su empresa externaliza alguna actividad (o parte) de investigación y desarrollo a:

alguna empresa del grupo fuera de España?

Sí/No

a terceros ?

Sí/No

¿Ha escuchado Ud. hablar del patent box ?

Sí/No

¿En qué medida son importantes los siguientes factores para decidir si se apunta al régimen del Patent Box?

- El Patent Box ofrece una reducción de un 60% de la base imponible para las rentas procedentes de determinados activos intangibles.

[] Muy importante [] Importante [] Neutro [] No importante

[] No muy importante

- El Patent Box debe estar disponible para una gran diversidad de contribuyentes

[] Muy importante [] Importante [] Neutro [] No importante

[] No muy importante

- El Patent Box debe permitir una amplia gama de propiedad industrial e intelectual

[] Muy importante [] Importante [] Neutro [] No importante

[] No muy importante

- El Patent Box debe permitir una amplia gama de rentas procedentes de propiedad industrial e intelectual?

[] Muy importante [] Importante [] Neutro [] No importante

[] No muy importante

- Es necesario que sea fácil calcular el importe del beneficio del patent box

[] Muy importante [] Importante [] Neutro [] No importante

[] No muy importante

¿Sería el Patent Box un factor decisivo para que su empresa presentara una solicitud de patente?

Sí/No

¿Qué probabilidades hay de que su empresa business se apuntara al régimen del Patent Box en los próximos 12 meses?

* Muy probable

* Probable

* No sabe o neutro

* No probable

* No muy probable

¿En qué medida el Patent Box es atractivo para su empresa?

* Muy atractivo

* Atractivo

* Indiferente

* No atractivo

* No muy atractivo

¿Quiere añadir algún otro comentario sobre el Patent Box? Por favor, indíquelo a continuación:

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Patent box survey

Patent box survey

We have created this survey is to find out more about the views of start-up companies on the patent box. It will take around 10 minutes to complete.

Please note:

- your responses are anonymous

- we will not identify any individual responses

- we will aggregate all data to other responses

- this survey is for academic purposes only

Before you start the survey, please read information about the patent box here: 

https://www.gov.uk/guidance/corporation-tax-the-patent-box

Thank you for your participation.

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Is your business a start-up company according to the definition provided by the European Startup Monitor? It must fulfill all 3 criteria:

1. younger than 10 years 

2. feature (highly) innovative technologies and/or business models

3. have (strive for) significant employee and/or sales growth

Yes/No

What is the legal structure of your business?

- Self-employed business

- Partnership

- Private limited company

- Limited liability partnership

- Community interest company

- Other (please specify)

Other ________________

How old is your business?

Less than 1 year

Between 1 and 2 years

Between 2 and 3 years

Between 3 and 4 years

Between 4 and 5 years

More than 5 years

How many workers does your business have?

1 worker

2 - 10 workers

11 - 50 workers

51 - 100 workers

101 - 250 workers

Over 250 workers

Which sector does your business operate in?

- IT/software development

- Software as a Service (SaaS)

- Industrial technology/production/hardware

- Consumer mobile/web application

- E-commerce

- Bio-, nano-, and medical technology

- Finance/finance technology (FinTech)

- Online marketplace

- Education

- Consulting company/agency

- Online service portal

- Green technology

- Food

- Media and creative industries

- Games

- Offline services

- Wholesale and retail

- Other sector - please specify

Other sector _________

Does your business expect to pay tax on its profits in the next annual tax return?

Yes

No

Don’t know or N/A

Is your business part of a corporate group?                             

Yes/No

Does your business hold a patent granted by any of the following:

- UK Intellectual Property Office

- European Patent Office

- Patent authorities in the following countries in the European Economic Area:

Austria, Bulgaria, Czech Republic, Denmark, Estonia, Finland, Germany, Hungary, Poland, Portugal, Romania, Slovakia, Sweden

Yes/No

Does your business hold any exclusive licences for a patent granted by any of the following:

- UK Intellectual Property Office

- European Patent Office

- Patent authorities in the following countries in the European Economic Area:

Austria, Bulgaria, Czech Republic, Denmark, Estonia, Finland, Germany, Hungary, Poland, Portugal, Romania, Slovakia, Sweden 

Yes/No

Does your business hold any medical or botanic innovation rights for any of the following?

- Supplementary protection certificates

- Plant breeders and plant variety rights

- Medicinal and veterinary products with marketing authorisations and marketing or data protection

- Plant Protection Products with Data Protection Benefits

Yes/No

Does your business hold any other intellectual property not already mentioned?

Yes ___ please specify

No

Does your business receive income from any of the following sources? Please tick the relevant boxes.

[] selling patented products

[] licensing out patent rights

[] selling patented rights

[] infringement income

[]damages, insurance or other compensation related to patent rights

[]none of the above

Does your business outsource any of its research and development activities to:

- any group companies outside the UK?

Yes/No

- to any third parties?

Yes/No

Have you heard of the patent box before?

Yes/No

How important are the following factors in deciding whether to apply for the patent box ?

- the patent box has a reduced 10% tax rate

[] Very important [] Important [] Indifferent [] Not important []Not very important

- the patent box must be available to a wide range of taxpayers

[] Very important [] Important [] Indifferent [] Not important []Not very important

- the patent box must allow for a wide range of intellectual property

[] Very important [] Important [] Indifferent [] Not important []Not very important

- the patent box must allow for a wide range of income from intellectual property

[] Very important [] Important [] Indifferent [] Not important []Not very important

- the amount of patent box benefit must be simple to calculate

[] Very important [] Important [] Indifferent [] Not important []Not very important

Would the patent box be a decisive factor for your business to file for a patent?

Yes/No

How likely is your business to apply for the patent box in the next 12 months?

* Very likely

* Likely

* Unsure or neutral

* Unlikely

* Very unlikely

How attractive is the patent box for your business?

* Very attractive

* Attractive

* Indifferent

* Not attractive

* Not very attractive

Do you have any other thoughts about the patent box? 
Please write below in this section:

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Just plain obvious. Guess what "THIS" is?

What do you think "THIS" is?

[THIS THING] means an excavation, structure or vessel:

(a) that is capable of being filled with water to a depth greater than 300 millimetres, and

(b) that is solely or principally used, or that is designed, manufactured or adapted to be solely or principally used, for the purpose of swimming, wading, paddling or any other human aquatic activity, and includes a spa pool, but does not include a spa bath, anything that is situated within a bathroom or anything declared by the regulations not to be a [THIS THING] for the purposes of this Act.

 

Do you give up? If you are still wondering, I'll put you out of your misery. It's just a swimming pool! 

Of course, this definition comes from an extract of the SWIMMING POOLS ACT 1992 - SECT 3 in New South Wales, Australia.

They could have saved some time and used the dictionary : 

.. a large structure that is filled with water and that is used for swimming.

However, it does raise a wider question.  Why don't we use plain language to describe and define simple ideas?   Don't get me wrong, technical vocabulary has its place. It's absolutely fine to use engineering terms if you are addressing engineers.  

If however, you are writing for the general public, then you will get a better reaction if they understand what you are saying.  Sounds almost too obvious, doesn't it?

As an accountant, I have constantly dealt with technical vocabulary. Finance gets a bad press, and rightly so, as a recent survey pointed out : 

One startling fact: 81% of the British public believe that financial institutions fail to communicate clearly. That leads to problems when making decisions about money.

In our lives, we have to read finance documents such as credit card agreements, loan applications and bank statements. Sure, we can improve our own finance knowledge, but it would help us a lot if the finance industry made life simpler. 

We can only point to complex mortgage agreements.  They were partly blamed for causing the credit crisis, since home owners could not understand what they were signing.

How do you write in Plain language?

Here are a couple of simple tips from the Campaign for Plain English :

- Keep your sentences short (15-20 words at most)

- Use active verbs (“you pay ...” instead of “this will be charged for a fee of...”) 

Remember the benefits too:

- Clear communication helps readers understand, make better decisions and actually saves your organisation money (fewer e-mails, phone calls and better customer service). 

- It is easier to translate into a foreign language :)

Do you have an example of a sentence which is plain nonsense? 

Let me know in the comments below and I'll try to make sense of it!

What is plain language? And why should you use it too?

Sometimes it is easier to define something by what it’s not. It’s not what pilots speak. And it’s definitely NOT legalese or finance speak!

Plain language is a way of writing both clearly and effectively. It’s about everyday language instead of complex grammar or outdated words.

Law and finance have a bad reputation for complex language. You might find it wordy or unclear.

But somehow, this “sophisticated legalese” went viral. It spread faster than its less glamorous cousin, plain language.

I believe that legalese and finance speak are heading for the exit door.

Just look at how :

- GOV.UK is making public information such as tax more accessible to citizens. 

- travel insurance companies explain their policies in a more visual format. 

- online bank statements are becoming easier to read.

But we still have a long way to go. 

For example, you might see this :-

Finance speak:

The current financial climate is conducive to optimal capital investment returns.

I'd like to see more of this :-

Plain language:

Invest now! It’s the best time!

Now there's only one way you can understand that!

So let’s make way for the new kid in town - plain language. It does what it says on the tin. It’s clear, efficient and transparent.   You read it and you understand it.

And on that note, I’d like to end with a delightful quote from the great man, 

Leonardo da Vinci:

La semplicità è la massima raffinatezza

Simplicity is the ultimate sophistication.

6 signs when you need to hire a translator

Well, I've been on travels again. Most recently, I visited Cuba and South America.

Armed with a pair of eyes and a digital camera, I managed to catch a few translation howlers...

1. The towel rain

Remember my previous blog "You tube if you want to"?  The German hotel told us to put the towel in the bath-tube, not in the bath tub.  Well in a Santiago hotel, I came across a similar issue:

Spanish: Las toallas en el toallero significan "Las usaré una vez más".

English: "Towels on the towel-rain mean, "They will be used again".  

Well, you can put this down to a typo. And most people would understand that you'd put a towel on a towel rail or tower rack.

2. Don't reach your head or hands out of the window

This time, we're on a coach in Havana, Cuba.  

Spanish: No alargue la cabeza o la mano fuera de la ventana 

English:  Don't reach your head or hands out of the window.

At best, this sign is amusing.   What if my head and hands have detached from my body and flown out of the window? Surely I'd need to reach for my head and hands in this instance? 

But you know what they're trying to tell you. 

"Do not lean out of the window." 

In other words, while it is relaxing to stick your head and hands into the breeze, we wouldn't want a passing vehicle to injure you.

3. Do not traspassing

Here, we are at Puente del Inca, a natural rock bridge in Mendoza Province, Argentina.

Spanish:   Sr Visitante: Por PELIGRO de Derrumbe el PUENTE NATURAL permanece cerrado. 

Resolución N° 1119/2005: EVITE SANCIONES

English:  DO NOT TRASPASSING

They probably meant "do not trespass" or "no trespassing".  Trespassing has a legal meaning. It means to enter a private property without permission.  But that's not the only reason why you should enter.  

In this case, the bridge could collapse at any time. That's why this area is closed to the public.  I'd say here: 

DO NOT ENTER - THIS BRIDGE IS AT RISK OF COLLAPSE!

4. Attack's risck

This is a sign on the Brazilian side of Iguazu falls

Portuguese:  CUIDADO - NÃO ALIMENTE OS QUATIS - Risco de ataques 

English:  CAUTION - DO NOT FEED THE QUATIS - Attack's risck


A quati or coati is a raccoon-like animal found in Central and South America. Here are two:

At first, they look innocent and cute.  But if you start to feed them, they get aggressive and can bite you.  


Now "Attack's risck" is not clear.  You could either say, "attack risk". But you can translate literally here and say:

"RISK OF ATTACK"

5. DON'T OVERTAKE THE BANISTER

Again, we are in the Brazilian national park of Iguazu falls.
This time, they're telling us:

Portuguese:  NÃO ULTRAPASSE O GUARDA-CORPU

English:  DON'T OVERTAKE THE BANISTERS


Total nonsense!   Am I on a racetrack or highway?  It sounds like I can't go over, but can I go under the banister?  The sign seems to tell us we can't.  They probably meant: 

"Do not cross the guard rail".

5. And the winner is...

Now across the border on the Argentine side of the Iguazu falls, we see...: 

Spanish: AREA DE USO EXCLUSIVO DE LOS FOTOGRAFOS HABILITADOS

English: AREA ABILITY JUST FOR PHOTOGRAPHERS AUTHORIZE

Well looks like we have a winner! This is complete gobbledegook!   This should say:

"RESTRICTED AREA - AUTHORIZED PHOTOGRAPHERS ONLY."

Now, do you have any examples of amusing mistranslations?   Post them in the comments section or send them to me at  info@neelangues.com !