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A Spanish telecom company asks whether payment for cable capacity usage to a Moroccan company constitutes a royalty or a service. The DGT states that if the customer lacks physical possession or control over the infrastructure, it is a service; if there is transfer of possession and control, it is a royalty.
Cuestión planteada
La calificación de la renta depende de si el cliente adquiere la posesión física y el control de los activos o simplemente su capacidad de transmisión. Si se trata de un servicio de transmisión, se aplica el artículo 7 del Convenio. Si se considera canon por el uso de equipos, se aplica el artículo 12.2.c) del Convenio Hispano-Marroquí, con un límite de retención del 10%. En caso de ser canon, el impuesto satisfecho en el extranjero es deducible en España según el artículo 31 de la LIS, sin exceder el límite del convenio.
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