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V2605-25 ·23 December 2025 ·consulta-vinculante Medium impact
Tax

Film financing income included in taxable base upon accounting accrual

A civil society inquired about the tax treatment of funds received from investors for film production. The DGT responds that such income must be charged to the period in which it accrues accounting-wise, in accordance with the General Accounting Plan.

In 6 key points

Lifecycle

2025-12-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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