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V2407-14 ·11 September 2014 ·consulta-vinculante Medium impact
Tax

No Corporation Tax withholding required for brand and know-how payments if part of an economic activity

A company sought clarification on whether it should apply Corporation Tax withholding to payments made to a franchisor for the use of a brand and know-how. The DGT ruled that if these payments derive from an economic activity, they are not subject to withholding.

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2014-09-11PublishedPublished 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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