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A Spanish company sought clarification on whether it was required to withhold tax on software license payments made to a US entity. The Directorate General for Taxes (DGT) ruled that such income is classified as royalties if the right to commercial exploitation is transferred, unless the software is standardised and does not grant rights to adaptation or reproduction.
Cuestión planteada ¿Se debe practicar retención sobre el pago realizado a la sociedad de EE.UU.?
Según el Convenio con EE.UU., la renta por la cesión del derecho a la explotación comercial de una aplicación informática se califica como canon. Se excluyen de esta calificación los pagos por la distribución de aplicaciones informáticas estandarizadas que no comporten derecho de adaptación al cliente ni de reproducción. La determinación de si un programa es estándar o adaptado es una cuestión de hecho que debe acreditarse mediante medios de prueba.
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