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A Spanish company asks what retention applies in Italy on royalties for drawings or models. The DGT clarifies that, under the Spain-Italy Double Taxation Convention, such royalties may be taxed in Italy at a rate of 8%.
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Según el Convenio entre España e Italia, los cánones por el uso o la concesión de uso de dibujos o modelos pueden someterse a imposición en el Estado de donde proceden. Para este caso concreto, el impuesto en origen no puede exceder del 8% del importe bruto. El importe final y la mecánica de retención dependerán de la normativa interna italiana.
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