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V1346-18 ·23 May 2018 ·consulta-vinculante Medium impact
Tax

Cash contributions in audiovisual co-productions are not subject to VAT

A television channel company inquires whether its investments in film co-productions are subject to VAT. The DGT determines that financial contributions in a co-production do not constitute consideration for a transaction subject to the tax.

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2018-05-23PublishedPublished 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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