Within the company's strategy of recognising the value of knowledge, Igeotest has assets from the PATENT BOX tool, promoted as a tax incentive in the European Union and regulated in Spain under Article 23 of Law 16/2007 (Ley de Impuesto de Sociedades - Corporation Tax law) which allows companies to realise the value of intangible assets and knowledge. For each activity, Igeotest considers the application of this tool through the following process: