CANTIDADES SATISFECHAS A RESIDENTE FRANCES POR LA CONCESION DE LICENCIAS DE USO DE UN DIBUJO, DISEñO, IMAGEN, PATENTE O MARCA. TRIBUTACION.
HABRA QUE DISTINGUIR: A) CANONES POR CONCESION DE LICENCIAS SOBRE UNA PATENTE O MARCA. TRIBUTAN EN ESPAñA AL TIPO DEL 5% (ART. 12.2.A) CDI). B) CANONES POR CONCESION DE LICENCIAS SOBRE UN DISEñO, IMAGEN O DIBUJO. DEPENDERA DEL TIPO DE OBRA: - OBRA CIENTIFICA (IDEM AL CASO A)). - OBRA ARTISTICA. SOLO TRIBUTARAN EN FRANCIA (ART. 12.2.B) CDI) SI EL PERCEPTOR ES EL BENEFICIARIO EFECTIVO.
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