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V2604-14 ·6 October 2014 ·consulta-vinculante Medium impact
Tax

Online course fees in India may be treated as royalties

A Spanish company asks about the tax treatment of online course sales to Indian customers and the hiring of professionals there. The DGT examines whether payments for courses constitute business profits or royalties under the Spain-India tax treaty.

In 6 key points

Lifecycle

2014-10-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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