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V5312-16 ·15 December 2016 ·consulta-vinculante Medium impact
Tax

Mediation commissions are not deductible against income from trademark licensing

Taxpayers inquired whether they could deduct commissions paid to a mediator for the licensing of an inherited trademark. The Directorate General for Taxes (DGT) ruled that such income constitutes returns on movable capital and that mediation expenses are not deductible.

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2016-12-15PublishedPublished 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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