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Practical Handbook for Companies 2021

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

Entities that comply with the general requirements established in article 36.2 of the LIS, may apply the deduction for investments in foreign productions of feature films or audiovisual works that allow the creation of a physical support prior to their serialised industrial production, made in the Canary Islands.

The limits and special features of this deduction can be found at Chapter 12 of this Practical Handbook.