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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.
Cuestión planteada 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.
Para determinar la base imponible del establecimiento permanente, se deben considerar los gastos contraídos para sus fines según el principio de plena competencia. Aunque el artículo 18.1 del TRLIRNR prohíbe deducir pagos de cánones a la casa central, si el pago a un tercero (como la entidad japonesa) responde a un gasto incurrido ante terceros por la casa central y es necesario para la actividad (como un software de logística), podría admitirse su deducibilidad. Asimismo, estos cánones están sujetos a tributación en España y la sucursal debe practicar una retención del 10% según el Convenio España-Japón.
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