Skip to content
V0060-26 ·13 January 2026 ·consulta-vinculante Medium impact
Tax

Audiovisual production deduction capped at actual incurred costs

An audiovisual producer asks how final production costs below initial budgets affect the deduction. The DGT states the deduction will be based on the actual production costs incurred.

In 6 key points

Lifecycle

2026-01-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact