Skip to content
V0868-23 ·12 April 2023 ·consulta-vinculante Medium impact
Tax

Only the party assuming risk and venture in production can claim live entertainment deduction

The query asks whether both producers and exhibitors can claim the live entertainment deduction. The DGT responds that only the party bearing the risk and venture of production can claim it, regardless of whether they also exhibit.

In 5 key points

Lifecycle

2023-04-12PublishedPublished 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