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V2535-23 ·21 September 2023 ·consulta-vinculante Medium impact
Tax

Personal income tax payers with economic activity may apply the deduction for the financing of audiovisual productions under the requirements of Art. 39.7 LIS

The DGT clarifies that both physical persons with economic activity and AIEs can participate in financing, setting rules on the order of application and compliance with requirements.

In 6 key points

How it affects those involved

The guidance defines eligibility criteria for third-party participation in audiovisual investment deductions, clarifying the conditions under which such deductions can be claimed.

Lifecycle

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

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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