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V0153-22 ·1 February 2022 ·consulta-vinculante Medium impact
Tax

Royalties for drawings or models subject to 8% retention in Italy

A Spanish company asks what retention applies in Italy on royalties for drawings or models. The DGT clarifies that, under the Spain-Italy Double Taxation Convention, such royalties may be taxed in Italy at a rate of 8%.

In 6 key points

How it affects those involved

Royalties from drawings or models are subject to an 8% source tax in Italy under the Spain-Italy double taxation agreement.

Lifecycle

2022-02-01PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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