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V2533-23 ·21 September 2023 ·consulta-vinculante Medium impact
Tax

New audiovisual deduction applies to productions started before 2023 if completed in a tax period from 2023

An audiovisual companies association asks whether the new deduction under article 36.2 of the LIS applies to foreign productions started before 2023. The DGT responds that the right arises when production is completed in a tax period beginning from 2023.

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Lifecycle

2023-09-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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