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News published in INFORMA 2023

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News published in INFORMA during the month of NOVEMBER

147233 - PRODUCTION OF FOREIGN AUDIOVISUAL WORK IN TELEVISION FORMAT

The execution of a television program does not fit into the definition of “other audiovisual work” included in article 4.b) of the Film Law, so will not be able to apply the deduction provided for in article 36.2 of the LIS .  

147231 - ECONOMIC INTEREST GROUPING (EIG) AND ARTICLE 39.7 LIS: IMPOSSIBILITY OF TRANSFERRING DEDUCTION TO PARTNER

The transmission of the deduction regulated in article 39.7 of the LIS not possible under the special tax regime applicable to economic interest groups to the extent that what the AIE imputes to its partners are deduction bases and not deductions per se.  

147232 - DEFINITION OF FILM PRODUCER

The defining notes of the film producer are collected for the purposes of article 36 of the LIS .