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V0065-17 ·17 January 2017 ·consulta-vinculante Medium impact
Tax

Various production costs can be included in the deduction base for foreign audiovisual productions

An animation production company asks whether personnel, technical and material expenses can count towards the deduction base for foreign productions. The DGT confirms that most of the listed expenses are deductible, provided they are incurred in Spain and meet legal requirements.

In 6 key points

How it affects those involved

Producers of audiovisual content can now include a broader range of costs in their deduction base for foreign productions, as long as they are incurred in Spain and comply with legal conditions.

Lifecycle

2017-01-17PublishedPublished 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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