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A company sought clarification on whether it should apply Corporation Tax withholding to payments made to a franchisor for the use of a brand and know-how. The DGT ruled that if these payments derive from an economic activity, they are not subject to withholding.
Cuestión planteada 1. Si los pagos realizados en concepto de uso directo e indirecto de la marca de la franquicia y de transferencia de know-how, ambos satisfechos a la entidad B, están sujetos a retención o ingreso a cuenta y, en su caso, el tipo de retención a practicar.
Las rentas sujetas a retención de IS son aquellas que tienen consideración de rendimientos del capital mobiliario en el IRPF, como la propiedad industrial no afecta a actividades económicas. Si la entidad franquiciadora cede la marca y el know-how en el marco de una actividad económica, dichas rentas no están sujetas a retención. Por tanto, no procede practicar retención por los pagos de cesión de uso de marca y know-how.
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