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V2632-25 ·23 December 2025 ·consulta-vinculante Medium impact
Tax

Companies in Canary Islands can increase live entertainment deduction by 80%

A live entertainment company in the Canary Islands inquires about the maximum deduction amount and its impact on financiers. The DGT clarifies that if expenses are incurred in the Canary Islands, both the rate and the limit of the deduction are subject to the special Canary Islands fiscal regime.

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

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