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V0089-24 15 February 2024 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · deducción por producciones audiovisuales

Foreign services do not count towards audiovisual deduction territoriality requirement

An audiovisual producer asks whether services contracted from Spanish suppliers for filming in the US count as expenses incurred in Spain for IS deduction. The DGT responds that, although the supplier is Spanish, if the service is actually rendered abroad, it does not count towards the 50% territoriality requirement.

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