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V0886-18 ·6 April 2018 ·consulta-vinculante Medium impact
Tax

Cash contributions from a partner for audiovisual co-productions are not subject to VAT

A company sought clarification on whether VAT should be applied to amounts advanced by a partner to finance a film co-production. The DGT ruled that these contributions do not constitute consideration for a taxable transaction, but are instead part of a joint project.

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2018-04-06PublishedPublished 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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