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V2300-23 ·31 July 2023 ·consulta-vinculante Medium impact
Tax

A financier may apply the deduction for audiovisual productions generated by the producer under specific conditions

The DGT confirms that such entities may claim the deduction under Article 36.1 of the LIS, including Canary Islands' enhanced rates, provided Article 39.7 requirements are met.

In 6 key points

How it affects those involved

Financing entities involved in audiovisual productions can benefit from the investment deduction if the conditions in Article 39.7 of the LIS are satisfied.

Lifecycle

2023-07-31PublishedPublished 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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