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V5312-16 15 December 2016 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del capital mobiliario

Mediation commissions are not deductible against income from trademark licensing

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.

The question raised

Deductibility of commissions paid to a mediator intervening in the relationship with the entity to which the exploitation of the trademark has been assigned.

The DGT's ruling

Income from the assignment of a trademark does not affect economic activities and is classified as income from movable capital. Pursuant to Article 26.1 of the Personal Income Tax Law, deductible expenses for this type of income are limited and do not include the mediation commissions consulted.

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