Diario Oficial de la Unión Europea del 10/1/2024 - Comunicaciones e Informaciones
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Source: Diario Oficial de la Unión Europea - Comunicaciones e Informaciones
Official Journal of the European Union
EN
C series
C/2024/671
10.1.2024
Authorisation for State aid pursuant to Articles 107 and 108 of the Treaty on the Functioning of the European Union Cases where the Commission raises no objections SA.107200
Text with EEA relevance
C/2024/671
Date of adoption of the decision
24.11.2023
Aid number
SA.107200
Member State
Spain
Region Title title and/or name of the bene HAC Deducción de la cuota líquida del impuesto sobre sociedades para ficiary producciones audiovisuales GUIPUZCOA
Legal basis
Deducción fiscal para inversiones y gastos en producciones de obras audiovisuales y para espectáculos en vivo de artes escénicas y musicales, y participación en su financiación. Proyectos de artículos 66 bis y 66 ter de la Norma Foral 2/2014, de 17 de enero, del Impuesto sobre sociedadesdel Territorio Histórico de Gipuzkoa.
Type of measure
Scheme
Objective
Culture
Form of aid
Tax allowance
Budget
Overall budget: 150 000 000 EUR
Intensity
60,0 %
Duration
Until 31.12.2028
Economic sectors
Motion picture, video and television programme production activities, Performing arts
Name and address of the granting TERRITORIO HISTÓRICO DE GIPUZKOA
authority Errotaburu Pasealekua 2 4a planta DONOSTIA-20018
Other information The authentic texts of the decision, from which all confidential information has been removed, can be found at:
https competition-cases.ec.europa.eu/search?caseInstrument=SA
ELI: http data.europa.eu/eli/C/2024/671/oj
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