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A Spanish company sought clarification on whether payments made to an Italian entity for vehicle design and development services constituted royalties subject to withholding tax or business profits. The DGT ruled that, as ownership of the results is transferred, the payments are classified as business profits.
Cuestión planteada Si la renta obtenida por el empresa italiana por los servicios prestados a la consultante se encuadra en el artículo 7 del Convenio hispano italiano, como beneficio empresarial, o bien dentro del artículo 12 como canon sujeto a retención en España al tipo del 8%.
Los pagos por el desarrollo de diseños, modelos o planos inexistentes en el momento de la contratación se consideran contraprestación por servicios y se encuadran en el artículo 7 del Convenio como beneficios empresariales. Al transmitirse la propiedad de los resultados de los trabajos encargados a la consultante, la renta no constituye un canon por el uso de un derecho. Por tanto, la renta solo puede someterse a imposición en Italia, sin retención en España.
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