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A Canary entity inquires whether the deduction rate for foreign audiovisual productions is raised to 35% due to its fiscal residency. The DGT confirms that, under Canary regulations, the rate exceeds the general regime and reaches this level.
Cuestión planteada 1. Si el tipo de deducción previsto en el artículo 36.2 de la LIS se eleva al 35% para las entidades con residencia fiscal en Canarias.
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