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A Canary entity inquires whether the deduction rate for foreign audiovisual productions is raised to 35% due to its fiscal residency. The DGT confirms that, under Canary regulations, the rate exceeds the general regime and reaches this level.
The 35% deduction rate for foreign audiovisual productions in the Canary Islands reflects a favourable fiscal regime for such productions, benefiting investment and creative industries.
The tax team reviews your specific situation.
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