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 feature films or audiovisual works that allow the creation of a physical medium 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.