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A company providing brand licensing, know-how, and premises to third parties has requested guidance on how to tax these activities under the IAE. The DGT has determined that franchising does not have its own specific heading and must be broken down according to the activities performed, such as the leasing of assets or the provision of services.
Cuestión planteada Obligaciones tributarias de la sociedad consultante y de los colaboradores, a efectos del Impuesto sobre Actividades Económicas.
Al no existir una clasificación específica para la franquicia, esta debe clasificarse según su naturaleza material. La cesión de marca y know-how se trata de forma independiente a la prestación de servicios o al arrendamiento de locales y maquinaria. Asimismo, el suministro de productos y el alquiler de equipos contables requieren altas en epígrafes distintos. El colaborador que explota los locales debe darse de alta en el epígrafe de comercio al por menor de alimentos.
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