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V0309-23 ·16 February 2023 ·consulta-vinculante Medium impact
Tax

Abono possible for audiovisual deduction despite minimum tax liability

A company asked whether it could claim the refund of the audiovisual deduction (Art. 36.2 LIS) under the insufficient tax liability mechanism, even if the minimum liquid tax applies (Art. 30 bis LIS). The DGT confirms that such a refund is possible.

In 5 key points

How it affects those involved

Companies engaged in audiovisual production can claim a refund of their deduction even when the minimum liquid tax applies.

Lifecycle

2023-02-16PublishedPublished 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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