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To qualify for the 80% aid limit, filming must be entirely in a co-official language other than Spanish
V1038-26
Audiovisual production deduction capped at actual incurred costs
V0060-26
Audiovisual deduction calculated per episode, territorialisation per season
V1850-24
Foreign services do not count towards audiovisual deduction territoriality requirement
V0089-24
New audiovisual deduction applies to productions started before 2023 if completed in a tax period from 2023
V2533-23
Requirements for deduction on foreign cinematic and audiovisual productions
V2351-23
Total production cost for audiovisual deduction includes both Spanish and foreign expenses
V2356-23
A financier may apply the deduction for audiovisual productions generated by the producer under specific conditions
V2300-23
Abono possible for audiovisual deduction despite minimum tax liability
V0309-23
Requirements for deduction on foreign audiovisual productions
V2674-22
Limit of €100,000 per creative staff applies to total production, not per fiscal year
V2844-21
COVID-19 crisis expenses not eligible for foreign production deduction
V2300-21
COVID-19 expenses not part of audiovisual production deduction base
V2155-21
Technical and creative staff costs can be included in audiovisual deduction if borne by Spanish producer
V1602-20
Hiring a Spanish production executive does not constitute a permanent establishment
V1298-18
Various production costs can be included in the deduction base for foreign audiovisual productions
V0065-17
Deductible expenses for foreign productions must be incurred in Spain
V3910-16
Deduction available for full season of foreign series produced in Spain
V3226-16
Details of deductible expenses in foreign audiovisual productions in Spain
V3433-15
Canary deduction rate for foreign audiovisual productions reaches 35%
V2402-15
Services from a non-resident company in Spain may be deductible
V2121-15
Deductible costs for foreign audiovisual productions in Spain
V1746-15
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