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V2674-22 29 December 2022 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · deducción por producción audiovisual

Requirements for deduction on foreign audiovisual productions

An audiovisual producer registered in the official registry asks whether it can claim the deduction under article 36.2 of the LIS for executing a foreign production. The DGT confirms that such deduction may be claimed as long as the requirements and legal limits are met, including expenses incurred in Spain.

The DGT's ruling

The basis for the deduction includes expenses for creative personnel and technical industries incurred in Spain. Expenses for actors with tax residence in Spain or the EEA are included if the work is effectively performed in Spanish territory. If the service is partially performed in Spain, only the portion corresponding to the service performed in said territory is included in the basis for the deduction. Expenses for actors resident in Spain whose work is carried out entirely abroad do not form part of the deduction.

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