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A German company has requested a ruling on whether payments received from Spanish customers for the use of online car applications should be taxed in Spain. The DGT has determined that, although these payments may be classified as royalties, they are not taxable in Spain provided the company does not have a permanent establishment in Spanish territory.
Cuestión planteada Naturaleza del pago realizado por los clientes finales (tanto empresas como personas físicas) a la consultante AG por el uso de los servicios.
Los pagos por el uso de programas informáticos pueden considerarse cánones según el Convenio España-Alemania. Sin embargo, estos beneficios solo pueden someterse a imposición en España si la empresa alemana cuenta con un establecimiento permanente en el país. En este caso, la actividad se realiza por medios electrónicos desde Alemania y la actuación de los concesionarios locales se considera de carácter preparatorio o auxiliar, lo que no constituye un establecimiento permanente.
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