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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.
Cuestión planteada
Para cumplir el requisito de territorialidad del artículo 36.1 de la LIS, los servicios deben prestarse efectivamente en España, independientemente de la residencia fiscal del proveedor. Los servicios prestados en territorio estadounidense no computan como gastos realizados en España, aunque el proveedor sea español. No obstante, dichos gastos sí pueden formar parte de la base de la deducción, siempre que se respeten los límites legales.
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