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V2673-22 ·29 December 2022 ·consulta-vinculante Medium impact
Tax

Audiovisual documentary production could qualify for foreign production deduction

A producer asks whether a series with informative or educational content may qualify for the foreign production deduction. The DGT states that if the content meets the definition of a documentary, it may satisfy the requirements for the deduction.

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2022-12-29PublishedPublished 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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