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V1602-20 ·26 May 2020 ·consulta-vinculante Medium impact
Tax

Technical and creative staff costs can be included in audiovisual deduction if borne by Spanish producer

A Spanish producer asks whether costs for technical and creative personnel hired by a foreign company to produce a series in Spain can be included in the deduction base. The DGT responds that such costs are eligible if they relate to the use of technical industries or creative personnel and are ultimately borne by the Spanish producer.

In 6 key points

How it affects those involved

Producers can now include foreign-hired technical and creative personnel costs in their audiovisual deduction if the costs are ultimately borne by the Spanish producer.

Lifecycle

2020-05-26PublishedPublished 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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