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V1811-22 ·29 July 2022 ·consulta-vinculante Medium impact
Tax

Film production tax deduction applicable in the year of work completion, even if nationality certificate is notified later

A production company has requested clarification regarding the calculation of the tax deduction base for film investments, the territoriality of expenses, and the requirements for a financier to access said deduction. The DGT clarifies that the base is determined according to accounting regulations and that the nationality of the actors is irrelevant to the requirement of incurring expenses in Spain.

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2022-07-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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