CECAEN Rev 3
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Sections Correlation Guide About the Project Contact
Group 774

Leasing of intangible assets

This macro-category includes leasing activities of intangible assets, i.e., renting or financing rights over non-physical assets such as patents, trademarks, licenses or software, except for works protected by copyright. Essentially, entrepreneurs here offer access to intellectual property or specialized knowledge against a periodic fee, without transferring ownership.

Included Activities & Applicability

  • ✅ Financial
  • ✅ operational or operating lease of intangible assets
  • ✅ such as patents
  • ✅ trademarks
  • ✅ licenses
  • ✅ know-how
  • ✅ software (except for works subject to copyright); Administration and management of leasing contracts for intangible assets; Brokerage services for leasing transactions of intangible assets.

Excluded Activities & Restrictions

  • ❌ Production or development of software and databases (NACE codes 5829
  • ❌ 6201); Works subject to copyright (e.g.
  • ❌ literary
  • ❌ artistic
  • ❌ musical works); Publishing activities (58.1
  • ❌ 58.2); Creative and artistic performance activities (90.0); Leasing of tangible assets (77.1
  • ❌ 77.2
  • ❌ 77.3).

Subordinate Structure

7740 Leasing of intangible assets (except works subject to copyright)
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Detailed Analysis & Commercial Insights

Industry of Leasing of Intangible Assets (NACE 774)

The leasing industry of intangible assets, classified under NACE 774, represents a niche sector with significant impact on innovation and economic competitiveness. In a knowledge-based economy, access to technology, know-how and intellectual property becomes as important as physical capital. Companies operating here facilitate the transfer of rights without major upfront costs, allowing small and medium-sized enterprises to use valuable intangible assets they otherwise could not afford.

In Romania, this niche has grown with digitalization and the increase in technological start-ups, but remains relatively underexploited compared to the West. Main challenges include the correct valuation of intangible assets, protection of intellectual property rights and the complexity of cross-border leasing contracts. Clarifying tax legislation on deductions and VAT for such operations is also essential.

Entrepreneurs in this field must collaborate closely with legal experts and accredited appraisers, and educating clients about the benefits of leasing versus purchase or direct licensing is key to success. As the global economy increasingly shifts towards intangible assets, NACE 774 will gain relevance, offering financial flexibility and access to innovations for all sectors.