Skip to content
V1991-15 ·25 June 2015 ·consulta-vinculante Medium impact
Tax

A maximum retention of 5% may apply to payments for audiovisual copyright rights

The consultant asks what percentage retention should be applied to payments for film and audiovisual works from Argentina. The DGT responds that, under the Hispano-Argentine Agreement, such payments may be considered royalties subject to a retention not exceeding 5% of the gross amount.

In 6 key points

Lifecycle

2015-06-25PublishedPublished 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