# Income tax exemption (section 13)

> Entities with income exempted under section 13 of the Slovak Income Tax Act, including the amount exempted and details of the patent or software concerned.

The section 13 exemption covers, among other things, income from royalties for the right to use a patent or software created by the entity own activity. The published list also states what the exemption relates to.

## What the register contains
- Exemption subtype as classified by the source
- Tax period
- Amount exempted in EUR
- Text description of the patent or the exempted subject

## Fields we return

| Field | Meaning |
| --- | --- |
| `subtype` | Exemption subtype as classified by the source. |
| `period` | Tax period. |
| `exemption_eur` | Amount exempted in EUR. |
| `patent_text` | Text description of the patent or exempted subject. |

## How to request the data

```http
GET /v1/company/ico/51636549?scope=fs_imports

{
  "fs": {
    "patent_box": [
      {
        "subtype": "...",
        "period": "2025",
        "exemption_eur": 51200.00,
        "patent_text": "..."
      }
    ]
  }
}
```

## How often we update

Daily, together with the other Tax Authority bulk exports. Matched on both company ID and tax ID.

## What it is used for

The patent_text field is one of very few public sources where the intellectual property of a Slovak company is described in words rather than a code. For due diligence on a technology company it is a usable input.

Together with the R&D deduction it shows whether a company merely does development or already earns licence income from it.

## Frequently asked questions

### Who appears on this list?

Entities that claimed the section 13 income exemption. Not every developer will be there – only those who actually claimed it in their tax return.

### Is patent_text always populated?

No. The source omits it for some subtypes and we return null in that case. We do not substitute an empty string.