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V1668-17 ·29 June 2017 ·consulta-vinculante Medium impact
FISCAL

Intellectual property managers must withhold IRPF on foreign income distributions

An intellectual property management entity asked whether it must withhold IRPF when distributing foreign revenue to partners under reciprocal contracts. The DGT responded that the entity acts as a payer, not a simple payment mediator, and therefore must carry out the required withholdings.

In 6 key points

How it affects those involved

Management entities handling intellectual property income must withhold IRPF when distributing foreign earnings to partners under reciprocal agreements.

Lifecycle

2017-06-29PublishedPublished 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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