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V0979-14 ·7 April 2014 ·consulta-vinculante Medium impact
Tax

Engineering and design services may qualify as royalties under Spain-Morocco agreement

A Spanish company asks whether payments for engineering, design and technical assistance in Morocco count as royalties. The DGT states that design may be considered a royalty if it involves the granting of access to existing plans or technical studies, but not if it involves developing something previously non-existent.

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2014-04-07PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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