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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.
Cuestión planteada Se formulan diversas cuestiones que se recogen en el cuerpo de la contestación.
Los gastos de desplazamiento, transporte de materiales o servicios de personal solo son deducibles en la medida en que se realicen efectivamente en territorio español. No forman parte de la base de deducción los gastos de asesoría, servicios jurídicos, contables o alquiler de oficinas, por no ser gastos directamente relacionados con la producción. Los ingresos percibidos por la consultante no pueden integrarse en la base de la deducción. Un piloto puede considerarse una producción distinta de la serie si es una producción autónoma para presentar el concepto.
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