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Practical Manual of Companies 2021.

Deductions for foreign film productions in the Canary Islands (art. 36.2 LIS and DA 14th Ley 19/1994)

Entities that meet the general requirements established in article 36.2 of the LIS may apply the deduction for investments in foreign productions of cinematographic feature films or of audiovisual works that allow the preparation of a physical support prior to their serial industrial production, carried out in the Canary Islands .

You can consult the limits and specialties of this deduction in Chapter 12 of this Practical Manual.