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V2443-16 ·6 June 2016 ·consulta-vinculante Medium impact
Tax

Production cost for deduction limits includes advertising and promotion expenses

A film production company has enquired whether advertising and promotion expenses should be included when applying the 50% production cost limit for Corporation Tax deductions. The Directorate General for Taxes (DGT) has ruled that these expenses do constitute part of the production cost, subject to certain limits and conditions.

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2016-06-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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