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A Spanish company inquired whether payments for engineering designs and technical assistance in Mexico should be classified as royalties. The DGT indicates that if the services consist of developing designs or site supervision, they are not royalties but professional services. These are taxable in Spain unless there is a permanent establishment or a stay exceeding 183 days in Mexico.
Cuestión planteada Retención a aplicar. Deducibilidad en España de la citada retención practicada en México, si procede.
Los pagos por el desarrollo de diseños inexistentes se consideran servicios y no cánones. Para que un pago sea canon, el titular debe otorgar el derecho a modificar o reproducir diseños o estudios ya desarrollados. Los servicios de ingeniería se clasifican como servicios profesionales bajo el Convenio Hispano-Mexicano. Estos tributan en España, a menos que el prestador tenga una base fija o permanezca en México más de 183 días.
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