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V2155-21 ·28 July 2021 ·consulta-vinculante Medium impact
Tax

COVID-19 expenses not part of audiovisual production deduction base

An audiovisual producer asks whether expenses on masks, gel and tests for COVID-19 can be included in the base of deduction under article 36.2 of the Corporate Income Tax Law. The DGT responds that such expenses cannot be included as they are not directly related to production but are preventive health measures.

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2021-07-28PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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