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A query was raised regarding whether a Temporary Joint Venture (UTE) involved in managing remuneration for the public communication of phonograms may benefit from the special Corporate Tax regime. The Directorate-General for Taxes (DGT) responds that this is possible provided it complies with the requirements of Law 18/1982 and is entered into the special tax register.
Cuestión planteada En el caso de que la gestión conjunta de la remuneración equitativa por comunicación pública de fonogramas se llevase a cabo a través de una UTE, si esta podría acogerse al régimen especial contenido en los artículos 45 y siguientes de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades. En concreto, si se cumpliría el requisito previsto en el artículo 8.c) de la Ley 18/1982, de 26 de mayo, obre régimen fiscal de agrupaciones y uniones temporales de Empresas y de las Sociedades de desarrollo industrial regional, teniendo en cuenta los plazos previstos 112 y 119 del Real Decreto Legislativo 1/1996, de 12 de abril, por el que se aprueba el Texto Refundido de la Ley de Propiedad Intelectual.
La gestión conjunta de remuneraciones por fonogramas puede realizarse mediante una UTE y aplicar el régimen del artículo 45 de la LIS. Para ello, debe cumplir los requisitos de la Ley 18/1982 y estar inscrita en el registro especial del Ministerio de Hacienda. El hecho de que los derechos de explotación superen los 25 años no impide el cumplimiento del requisito de duración, siempre que la UTE se constituya por un plazo máximo de 25 años.
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