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An educational centre has requested a ruling regarding the taxation of the transfer of its commercial trademarks. The DGT has determined that the transaction is subject to VAT at the standard rate and, as the trademarks are used for business purposes, the income is classified as returns from economic activities.
Cuestión planteada Tributación en el Impuesto sobre el Valor Añadido e Impuesto sobre Actividades Económicas de la cesión de las marcas. Asimismo se consulta la naturaleza a efectos del Impuesto sobre la Renta de las Personas Físicas de los rendimientos derivados de la cesión y su sometimiento a retención.
La cesión de marcas mediante contraprestación está sujeta a IVA al 21% por ser una prestación de servicios realizada por un empresario. En el IAE, se debe dar de alta provisionalmente en el grupo 859 si la cesión es exclusiva del derecho de uso. En el IRPF, al estar las marcas afectas a la actividad económica, los ingresos se consideran rendimientos de actividades económicas y no de capital mobiliario. La retención aplicable es del 21% para los ejercicios 2012, 2013 y 2014.
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