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V3910-16 ·15 September 2016 ·consulta-vinculante Medium impact
Tax

Deductible expenses for foreign productions must be incurred in Spain

An audiovisual producer asks which expenses can be deducted for foreign productions. The DGT clarifies that only expenses incurred in Spain are deductible, excluding income, advisory services, or travel outside the national territory.

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Lifecycle

2016-09-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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