Skip to content
V0064-22 ·17 January 2022 ·consulta-vinculante Medium impact
Tax

Rental income from cable capacity depends on physical possession or control

A Spanish telecom company asks whether payment for cable capacity usage to a Moroccan company constitutes a royalty or a service. The DGT states that if the customer lacks physical possession or control over the infrastructure, it is a service; if there is transfer of possession and control, it is a royalty.

In 6 key points

Lifecycle

2022-01-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact