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V0006-17 ·2 January 2017 ·consulta-vinculante Medium impact
Tax

Two different deductions possible in a co-produced film depending on nationality

The DGT confirms that a producer may apply both the foreign production deduction and the domestic production deduction, prorated according to each production's nationality.

In 6 key points

How it affects those involved

Producers of co-produced films with dual Spanish and foreign nationality can benefit from both deductions, proportionally allocated based on nationalities.

Lifecycle

2017-01-02PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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