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V2528-20 24 July 2020 · SG de Fiscalidad Internacional Criterion in force
IRNR · establecimiento permanente

Deductibility of software licences paid to third parties may be possible if deemed necessary expenses

A German company's Spain branch asks whether payments for software licences to a Japanese entity can be deducted. The DGT examines whether these expenses are attributable to the permanent establishment and their deductibility under internal regulations.

The question raised

1 - Si son deducibles a efectos de la determinación de la base imponible de la Sucursal, los pagos que ésta efectúe a la entidad japonesa en concepto de cánones por el derecho de uso del software, teniendo en cuenta que la entidad japonesa no es su casa central.

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