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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 26 results.
Film financing income included in taxable base upon accounting accrual
V2605-25
Self-employed worker without economic activity cannot claim film investment deduction
V2194-25
Requirements for deduction on foreign cinematic and audiovisual productions
V2351-23
Investor in audiovisual productions may claim up to 120% deduction on contributions
V2348-23
Services of actors and technicians during foreign film shoots are not treated as Spanish expenses
V0886-23
Film production tax deduction applicable in the year of work completion, even if nationality certificate is notified later
V1811-22
Application of the 50% aid limit for film production tax credits for the 2019 financial year
V0880-22
Constant percentage or sum-of-the-digits methods may be applied to depreciation of cinematographic exploitation rights
V1838-18
An AIE may qualify as a producer if it meets independent producer requirements
V1479-18
An AIE may be considered a producer and claim film production tax credits subject to certain requirements
V1480-18
An AIE may qualify as a producer for film tax credits if specific requirements are met
V1481-18
Cash contributions in audiovisual co-productions are not subject to VAT
V1346-18
An AIE may be considered a producer for film production tax credits if certain requirements are met
V0744-18
Two different deductions possible in a co-produced film depending on nationality
V0006-17
AIE partners may claim film production tax credits through the imputation of tax bases
V4770-16
AIE partners may claim film production tax credits if the entity is deemed a producer
V3771-16
Audiovisual investment deduction in Canary Islands not deemed a functioning regional aid
V3217-16
AIE partners may claim film production tax credits if the entity qualifies as a producer
V2079-16
AIE partners may claim film production tax credits if the AIE is deemed a producer
V3870-15
AIE partners may claim film production tax credits if the AIE holds producer status
V3208-15
Partners of an AIE may apply the film production deduction if the AIE is considered a producer
V3055-15
AIE members may claim film production tax credits based on their shareholding
V2928-15
AIE partners may claim film production tax credits if the AIE acts as producer
V2811-15
AIE partners may claim film production tax credits even if they do not carry out the activity themselves
V2770-15
An AIE can claim the 18% film production deduction if acting as co-producer
V0894-15
AIEs can impute film deduction bases to their partners for application
V0076-15
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