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V2675-22 ·29 December 2022 ·consulta-vinculante Medium impact
Tax

Certificate required to claim entertainment deductions

The DGT states that entertainment deductions cannot be claimed until the required certificate is obtained.

In 6 key points

How it affects those involved

Deductions for stage arts expenses are not available until the certificate is held.

Lifecycle

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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