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Taxpayers inquired whether they could deduct commissions paid to a mediator for the licensing of an inherited trademark. The Directorate General for Taxes (DGT) ruled that such income constitutes returns on movable capital and that mediation expenses are not deductible.
Cuestión planteada Deducibilidad de las comisiones satisfechas a un mediador que interviene en su relación con la entidad a la que han cedido la explotación de la marca comercial.
Los ingresos por la cesión de una marca comercial no afecta a actividades económicas se califican como rendimientos del capital mobiliario. Según el artículo 26.1 de la Ley del IRPF, los gastos deducibles en este tipo de rendimientos son limitados y no incluyen las comisiones de mediación consultadas.
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