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V2351-23 ·30 August 2023 ·consulta-vinculante Medium impact
Tax

Requirements for deduction on foreign cinematic and audiovisual productions

An audiovisual producer inquired about the conditions for claiming a deduction on the execution of a foreign production, including the necessary registration, the nature of the work, and the cost base.

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Lifecycle

2023-08-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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