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A Spanish company asks about the tax treatment of online course sales to Indian customers and the hiring of professionals there. The DGT examines whether payments for courses constitute business profits or royalties under the Spain-India tax treaty.
Cuestión planteada 1. Tratamiento fiscal a efectos del Impuesto sobre el Valor Añadido y del Impuesto sobre Sociedades, tanto de la prestación del servicio de la entidad a empresas o entes en India, como de los servicios prestados por empresas o profesionales indios a la sociedad.
Si los cursos online están adaptados a las necesidades del cliente, las rentas se califican como cánones según el artículo 13 del Convenio España-India. En este caso, India puede aplicar una retención que no exceda el 10% debido a la cláusula de nación más favorecida. Si los cursos son totalmente estándar o implican la transmisión de la plena propiedad, se consideran beneficios empresariales del artículo 7. La empresa deberá integrar todas estas rentas en su base imponible del Impuesto sobre Sociedades en España.
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