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V1242-19 ·31 May 2019 ·consulta-vinculante Medium impact
Tax

Production and sale of audiovisual material may be exempt from Corporation Tax

A foundation has enquired whether the production of documentaries, series, or films and their subsequent sale are tax-exempt. The DGT has responded that they may be exempt if they are carried out in pursuit of the foundation's objectives and meet certain requirements.

In 6 key points

Lifecycle

2019-05-31PublishedPublished 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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