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An events company has enquired whether soundproofing expenses for a venue and its preparatory studio allow for the application of the investment tax relief under Article 37 of the Corporate Income Tax Act (TRLIS). The Directorate General for Taxes (DGT) has ruled that if these works are accounted for as an increase in the value of tangible fixed assets, they may qualify for the deduction.
The tax team reviews your specific situation.
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