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A query was raised regarding whether fees invoiced under a master franchise agreement for an English language learning system are exempt from VAT. The DGT ruled that no such exemption applies to these fees and that they must be taxed at the standard rate.
Cuestión planteada Si le es de aplicación la exención del artículo 20.Uno.9º del Impuesto sobre el Valor Añadido a alguno de los cánones que se facturan al franquiciado.
La cesión de derechos de uso de marca, logotipo y saber hacer en un contrato de franquicia constituye una prestación de servicios sujeta al IVA. Los diversos cánones pactados (inicial, de uso, marketing, gestión y renovación) no se encuentran recogidos en el artículo 20 de la Ley 37/1992 como supuestos exentos. Por tanto, dichos cánones están sujetos al impuesto al tipo general del 21 por ciento.
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