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V2300-21 ·16 August 2021 ·consulta-vinculante Medium impact
Tax

COVID-19 crisis expenses not eligible for foreign production deduction

A film producer asked whether COVID-19 health crisis expenses incurred during production could count towards the foreign production deduction. The DGT replied that such expenses cannot be included in this specific deduction as they are not directly related to production, although they may be deductible as general business expenses.

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2021-08-16PublishedPublished 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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