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V2194-25 ·17 November 2025 ·consulta-vinculante Medium impact
Tax

Self-employed worker without economic activity cannot claim film investment deduction

The DGT confirms that a self-employed worker not carrying out any economic activity cannot benefit from the film investment deduction under Corporate Tax.

In 5 key points

How it affects those involved

Self-employed individuals without economic activity are excluded from claiming the film investment tax deduction.

Lifecycle

2025-11-17PublishedPublished 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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