Tax Incentives for Cinema in Navarre and the Basque Country
Tax Incentives for Cinema in Navarre and the Basque Country
Author(s): Carlos Carbajo NOGALSubject(s): Politics / Political Sciences, Politics, Law, Constitution, Jurisprudence, Fiscal Politics / Budgeting, Commercial Law
Published by: Editura Hamangiu S.R.L.
Keywords: Deductions in Corporate Tax; audiovisual productions; cinema; regional law;
Summary/Abstract: This study analyzes the favourable tax regime applicable in Navarra and the three Basque Foral Territories that affects cinematographic and audiovisual productions, which has recently been modified and expanded, increasing the tax incentives applicable to this important cultural sector that becomes a driving force for both regional communities.
Journal: Cluj Tax Forum
- Issue Year: VII/2024
- Issue No: 5
- Page Range: 382-402
- Page Count: 21
- Language: English
- Content File-PDF
