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V2348-23 ·29 August 2023 ·consulta-vinculante Medium impact
Tax

Investor in audiovisual productions may claim up to 120% deduction on contributions

An audiovisual producer asks whether an investor can claim the deduction for film productions and if an AIE can pass on such deduction to its partners. The DGT clarifies that investors can claim the deduction subject to certain limits and conditions, but AIEs only impute deduction bases, not the deduction itself.

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2023-08-29PublishedPublished 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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