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V3226-16 ·11 July 2016 ·consulta-vinculante Medium impact
Tax

Deduction available for full season of foreign series produced in Spain

A Spanish producer asked whether it could claim the deduction under article 36.2 of the LIS for the executive production of a pilot and the subsequent season of a foreign series. The DGT replied that the pilot constitutes a separate production and that the deduction should be applied on the full season as the production.

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2016-07-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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