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V2194-25 17 November 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por inversiones cinematográficas

Self-employed worker without economic activity cannot claim film investment deduction

The DGT confirms that a self-employed worker not carrying out any economic activity cannot benefit from the film investment deduction under Corporate Tax.

The question raised

Whether an employee who does not carry out any economic activity may apply the deduction for investments in cinematographic productions provided for in Article 36 of the Corporate Tax Law.

The DGT's ruling

The deduction for investments in cinematographic productions under Article 36 of the Corporate Tax Law is only applicable to Personal Income Tax taxpayers who carry out economic activities, pursuant to Article 68.2.a) of the Personal Income Tax Law. As they do not carry out an economic activity, employees cannot apply said deduction.

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