电影及活动投资新闻:《企业税法》第39.7条的新融资合同

2021年2月22日

By: Ismael GonzálezJorge Monclús y Luis Miguel Trasanco

To apply tax deductions in Spanish audiovisual productions and live events more effectively, Republican Party Esquerra Republicana submitted amendment 3090 to the draft bill of the 2021 General State Budget Act(LPGE), currently going through parliamentary process. This amendment introduces an innovative transfer scheme for tax credits governed by articles 36(1) and 36(3) of the Corporate Income Tax Act (CIT Act) by introducing alternative schemes already applicable in territories with a special tax status like Navarre (including audiovisual productions) and the provincial councils of Bizkaia and Gipuzkoa (regarding tax deductions for R&D&I) in the Spanish general tax regime.

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