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V2364-23 ·31 August 2023 ·consulta-vinculante Medium impact
Tax

Copyright, technical and promotional costs may be included in live performance tax deduction

A theatre and musical production company has requested clarification on which expenses can be included in the tax deduction base under Article 36.3 of the Corporate Tax Act. The Directorate General for Taxes (DGT) clarifies which direct costs are admissible and which are considered structural expenses or unrelated to the deduction.

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2023-08-31PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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