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V2673-22 29 December 2022 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · deducción por inversiones en producciones españolas

Audiovisual documentary production could qualify for foreign production deduction

A producer asks whether a series with informative or educational content may qualify for the foreign production deduction. The DGT states that if the content meets the definition of a documentary, it may satisfy the requirements for the deduction.

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