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V3364-16 ·18 July 2016 ·consulta-vinculante Medium impact
Tax

Deduction for foreign productions can be claimed per fiscal period based on partial work certifications

A film producer asks whether the deduction under article 36.2 of the LIS can be claimed at the end of each fiscal year based on partial work certifications. The DGT confirms this is possible if the certifications represent the delivery of completed work units.

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2016-07-18PublishedPublished 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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