News published in INFORMA 2023
Skip information indexNews published in INFORMA during the month of NOVEMBER
147233 - FOREIGN AUDIOVISUAL WORK PRODUCTION IN TELEVISION FORMATThe execution of a television program does not fit into the definition of “other audiovisual work” included in article 4.b) of the Cinema Law, therefore You will not be able to apply the deduction provided for in article 36.2 of the LIS .
147231 - ECONOMIC INTEREST GROUPING (AIE) AND ARTICLE 39.7 LIS: IMPOSSIBILITY TO TRANSFER DEDUCTION TO PARTNERThe transmission of the deduction regulated in article 39.7 of the LIS is not possible under the special tax regime applicable to economic interest groups in the to the extent that the that the AIE attributes to its partners are bases of deduction and does not deduct s themselves.
147232 - DEFINITION OF FILM PRODUCERThe defining notes of the film producer are collected for the purposes of article 36 of the LIS .