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An Andorran company asks whether installing software and scanners at Spanish clients constitutes a permanent establishment and whether it must tax the licence fees. The DGT concludes there is no permanent establishment, but the use of equipment and software may generate taxable royalty income.
Cuestión planteada Si la consultante tiene establecimiento permanente en España por la instalación del software y escaner en sus clientes españoles; y si debe tributar en España por la cesión o transmisión del software/escaner.
No hay establecimiento permanente porque el equipo se instala bajo la dirección y control del cliente y no hay agentes con poderes para contratar. Sin embargo, el uso o la concesión de uso de programas informáticos y equipos industriales se considera renta obtenida en España por cánones. Estas rentas están sujetas al Impuesto sobre la Renta de No Residentes con el tipo de gravamen correspondiente.
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