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A company inquired whether income from design royalties was subject to Corporation Tax withholding. The DGT ruled that if the licensing is carried out as part of an economic activity, withholding is not applicable.
Cuestión planteada Si los ingresos derivados de los royalties están sometidos a retención a cuenta del Impuesto sobre Sociedades.
Las rentas sujetas a retención son aquellas consideradas rendimientos del capital mobiliario según el artículo 25.4 de la LIRPF. Dado que dichos rendimientos excluyen la propiedad industrial afecta a actividades económicas, la cesión de uso de diseños no estará sujeta a retención si se realiza en el marco de una actividad económica.
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