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V0089-24 ·15 February 2024 ·consulta-vinculante Medium impact
Tax

Foreign services do not count towards audiovisual deduction territoriality requirement

An audiovisual producer asks whether services contracted from Spanish suppliers for filming in the US count as expenses incurred in Spain for IS deduction. The DGT responds that, although the supplier is Spanish, if the service is actually rendered abroad, it does not count towards the 50% territoriality requirement.

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2024-02-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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