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V1850-24 ·2 August 2024 ·consulta-vinculante Medium impact
Tax

Audiovisual deduction calculated per episode, territorialisation per season

A Spanish production company asks how to apply article 36.1 LIS deduction for a series contracted by seasons. The DGT clarifies that the deduction amount (30% up to €1M, 25% on excess) and the €10M per episode limit are calculated per episode. However, the requirement that at least 50% of the base relates to Spanish costs and the intensity limit (50% of production cost) are assessed per complete season, provided each season was independently contracted.

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2024-08-02PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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