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A Spanish company asks whether payments for engineering, design and technical assistance in Morocco count as royalties. The DGT states that design may be considered a royalty if it involves the granting of access to existing plans or technical studies, but not if it involves developing something previously non-existent.
Cuestión planteada - Si se consideran canon, y por tanto, susceptibles de aplicación del 10% de retención en virtud del artículo 12 del Convenio entre España y Marruecos, los servicios que presta a la empresa pública marroquí.
El diseño y estudios de ingeniería son cánones si consisten en la concesión del derecho a modificar o reproducir diseños o estudios preexistentes, o si se consideran estudios técnicos o económicos. Si el servicio consiste en el desarrollo de un diseño o modelo inexistente, la contraprestación se considera beneficio empresarial (artículo 7). El resto de servicios consultados, al aplicar conocimientos para obtener un resultado concreto, se consideran beneficios empresariales y no cánones.
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