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V0888-23 ·14 April 2023 ·consulta-vinculante Medium impact
Tax

The taxpayer bearing the risk and venture of live performances claims the deduction

The DGT clarifies that the taxpayer entitled to the deduction for live performances is the one assuming the risk and venture of production or exhibition, regardless of whether they are also a producer and exhibitor.

In 6 key points

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2023-04-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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