Skip to content
Back to index
V3910-16 15 September 2016 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · deducción por producción audiovisual

Deductible expenses for foreign productions must be incurred in Spain

An audiovisual producer asks which expenses can be deducted for foreign productions. The DGT clarifies that only expenses incurred in Spain are deductible, excluding income, advisory services, or travel outside the national territory.

The question raised

Se formulan diversas cuestiones que se recogen en el cuerpo de la contestación.

Book your free first meeting