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A Spanish company sought clarification on whether payments for a hosting and software use contract with a US entity constituted royalties or business profits. The DGT ruled that if the software is strictly standard and not tailored to the client, the payments are classified as business profits.
Cuestión planteada Si los pagos realizados por la consultante a la entidad americana pueden calificarse como beneficios empresariales a los efectos del art 7 del Convenio de Doble Imposición entre España y EEUU.
Los pagos por el uso de software son cánones si el producto está adaptado al adquirente, más allá de la mera personalización de imagen. Si el software es absolutamente estándar, los pagos se califican como beneficios empresariales según el artículo 7 del Convenio. En contratos mixtos donde el objeto principal es el software, se puede aplicar la misma calificación a toda la retribución. La formación para el uso efectivo del producto no constituye asistencia técnica ni cánones.
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