MEDIUM
FISCAL Self-employed worker without economic activity cannot claim film investment deduction
Technical details
Summary
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.