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V2291-20 ·6 July 2020 ·consulta-vinculante Medium impact
Tax

Creative and technical staff costs in Spain can be included in the deduction under Article 36.2 LIS

An audiovisual producer asks whether costs for personnel that filmed in Mexico and technical staff can be included in the deduction for foreign productions. The DGT responds that only costs incurred in Spanish territory and borne by the producer can be included.

In 6 key points

How it affects those involved

Producers must ensure that only expenses incurred in Spain and directly attributable to them can be included in the deduction for foreign productions.

Lifecycle

2020-07-06PublishedPublished 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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