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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 16 results.
To qualify for the 80% aid limit, filming must be entirely in a co-official language other than Spanish
V1038-26
Companies in Canary Islands can increase live entertainment deduction by 80%
V2632-25
Self-employed worker without economic activity cannot claim film investment deduction
V2194-25
Tax deduction for fixed assets investments in Canary Islands governed by Law 61/1978
V0709-25
La cesión de una planta desaladora remodelada no permite la deducción por inversión en activos fijos nuevos si no se dispone de medios propios
V0361-25
Personal income tax payers with economic activity may apply the deduction for the financing of audiovisual productions under the requirements of Art. 39.7 LIS
V2535-23
Requirements for deduction on foreign cinematic and audiovisual productions
V2351-23
A financier may apply the deduction for audiovisual productions generated by the producer under specific conditions
V2300-23
An AIE may be deemed a producer for tax deduction if it meets incorporation and management requirements
V0768-23
Requisitos para la materialización de la Reserva para Inversiones en Canarias (RIC)
V2692-19
Two different deductions possible in a co-produced film depending on nationality
V0006-17
Audiovisual investment deduction in Canary Islands not deemed a functioning regional aid
V3217-16
El cambio de actividad hotelera a arrendamiento no incumple la permanencia de la deducción por activos fijos nuevos en Canarias bajo ciertos requisitos
V3767-15
Canary deduction rate for foreign audiovisual productions reaches 35%
V2402-15
Applicability of investment deduction in Canary Islands for used fixed assets governed by 1996 regulations
V0171-15
Investment deduction limit in Canary Islands applies to group's full share
V1333-14
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