royalty Archives - Lexcam | Tax Partners - accounting - tax

Substance over form: embed royalties to be taxed

Posted on March 2, 2017May 2, 2018

Before the High Court ruling on the SCHWEPPES INTERNACIONAL LTD case, it was pretty clear how worked the tax on royalties in Spain . Under the Spanish domestic legislation, Spain applies a 19 % withholding tax on […]

Using Spain to set up a patent box company

Posted on January 11, 2013

The interest of the tax treatment of royalties received by Spanish companies as consideration for the use of any patents, design, models, plans, or scientific, commercial or industrial know how has been highly overlooked. The […]

Tag: royalty

Substance over form: embed royalties to be taxed

Using Spain to set up a patent box company

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