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An audiovisual producer registered in the official registry asks whether it can claim the deduction under article 36.2 of the LIS for executing a foreign production. The DGT confirms that such deduction may be claimed as long as the requirements and legal limits are met, including expenses incurred in Spain.
Producers of foreign audiovisual content may claim deductions under the LIS if expenses are incurred in Spain and all legal conditions are satisfied.
The tax team reviews your specific situation.
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