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V2356-23 ·30 August 2023 ·consulta-vinculante Medium impact
Tax

Total production cost for audiovisual deduction includes both Spanish and foreign expenses

An audiovisual producer asked whether the total production cost for applying the limit set out in Article 45 of the RIS included only expenses in Spain or also those abroad. The DGT responded that it refers to the global production budget, incorporating both elements.

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

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