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V2402-14 ·11 September 2014 ·consulta-vinculante Medium impact
Tax

Copy, advertising and promotion costs included in audiovisual production deduction as expenses are incurred

An Association of Economic Interest enquires whether copying, advertising and promotion costs for audiovisual productions can be included in the tax base for corporate income tax. The DGT responds that such expenses generate a deduction as they are incurred and must be allocated to partners holding economic rights at the end of the period.

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Lifecycle

2014-09-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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