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A consultation was made regarding whether investment in financial instruments issued by an entity to finance audiovisual productions qualifies for the Canary Islands Investment Reserve (RIC). The Directorate-General for Taxes (DGT) ruled that, even if the project meets Canary Islands production requirements, an incompatibility exists if the producer applies the tax deduction under Article 36.1 of the Corporate Income Tax Act.
The tax team reviews your specific situation.
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