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V5398-16 ·21 December 2016 ·consulta-vinculante Medium impact
Tax

Contributions to audiovisual co-productions are not subject to VAT

Two foundations have agreed on a film project where one contributes labour and the other provides funds, sharing the exploitation rights. The Directorate-General for Taxes (DGT) has ruled that these contributions do not constitute consideration for a transaction subject to VAT.

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2016-12-21PublishedPublished 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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