Partner-attended · reply within 24 business hours
Corporate transactions, capital markets and strategic deals.
Independent assessment and rigorous valuation of assets and businesses.
Business reinvention, sustainability and wealth management.
Corporate governance, succession and transformation
International tax planning and cross-border structuring.
Regulatory compliance and tax reporting obligations.
Special regimes for individuals and digital assets.
Tax defense and wealth taxes
Corporate immigration, ICT transfers, investor residency, digital nomad and regularisation.
Employment relations, mobility and regulatory protection.
Protection, compliance and digital resilience
Data protection, DPO and AI regulation
Company formation, contracts, shareholder agreements and corporate operations.
Contracts, dismissals, redundancies and labour court representation.
Insolvency proceedings, fresh start, micro-enterprise procedure and dissolution.
Litigation, arbitration, mediation, IP and real estate law.
Accounting, reporting and outsourced financial management.
Entity management, governance and personnel administration.
Incorporation, incentives and business acceleration.
Risk management, continuity and recovery
New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
An audiovisual producer asks how final production costs below initial budgets affect the deduction. The DGT states the deduction will be based on the actual production costs incurred.
Cuestión planteada 1. Si una vez presentado a la Administración tributaria el correspondiente contrato de financiación en el que se señala el presupuesto de la producción, el importe de los gastos finales de tal producción es menor por la imposibilidad de cubrir todos los presupuestados inicialmente, el contribuyente que realiza la aportación pierde el derecho a practicar deducción sobre las cantidades efectivamente aportadas y si se reduce proporcionalmente tal deducción en relación con el nuevo importe justificado de la producción.
Si los gastos finales de la producción son inferiores a la estimación inicial, la base de la deducción será el coste total de producción real. Esto determinará el límite máximo de la deducción que el contribuyente que participa en la financiación podrá aplicar. Para aplicar la deducción, cualquier modificación del contrato de financiación debe presentarse antes de la finalización del periodo impositivo en que el financiador tenga derecho a ella.
Partner-attended · reply within 24 business hours
Quick message
We reply within 24 business hours. Confidential handling guaranteed.
Google Meet
Direct slot with the partner. Complimentary consultation · no commitment · cancel up to 24h in advance.
Loading availability…
We're fully booked for the next 14 days.
That's a good sign — and we won't leave you hanging.
Request callback
Tell us a time window and a phone number. A partner will call you back during the chosen slot.
< 24 h reply · direct with partner
Have a specific question? Tell us your situation in a sentence or two — a partner will reply within 24 business hours.
Complimentary 30-minute meeting with the partner responsible for your area. Google Meet or in person. Cancel up to 24h in advance.
Loading availability…
We're fully booked for the next 14 days.
That's a good sign — and we won't leave you hanging.
Tell us your preferred time slot and a phone number. A partner will call you back — no hold queues, no gatekeepers.
We use our own and third-party cookies to improve your experience. More information
Essential for the website to function. Cannot be disabled.
Help us understand how you use the site to improve it.
Enable relevant content and advertising.