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V1824-24 ·31 July 2024 ·consulta-vinculante Medium impact
Tax

Payments for integrated VOD services not considered royalties

A Spanish company asks whether payments to a Dutch entity for a video on demand (VOD) service incorporated into its commercial offer should be classified as royalties. The DGT concludes that since the Spanish company does not acquire intellectual property rights, the payment does not constitute a royalty.

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2024-07-31PublishedPublished 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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