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Document 52024AS107201
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.107201Text with EEA relevance.
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.107201Text with EEA relevance.
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.107201Text with EEA relevance.
C/2023/8102
OJ C, C/2024/679, 11.1.2024, ELI: http://data.europa.eu/eli/C/2024/679/oj (BG, ES, CS, DA, DE, ET, EL, EN, FR, GA, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
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Official Journal |
EN Series C |
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C/2024/679 |
11.1.2024 |
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.107201
(Text with EEA relevance)
(C/2024/679)
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Date of adoption of the decision |
24.11.2023 |
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Aid number |
SA.107201 |
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Member State |
Spain |
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Region |
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Title (title and/or name of the beneficiary) |
HAC — Deducción de la cuota líquida del impuesto sobre sociedades para producciones audiovisuales (ALAVA) |
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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 financiaciación. Proyectos de artículos 66 ter y 66 quater de la Norma Foral 7/2013, de 13 de diciembre, del Impuesto sobre sociedades de Álava. |
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Type of measure |
Scheme |
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Objective |
Culture |
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Form of aid |
Tax allowance |
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Budget |
Overall budget: 150 000 000 EUR |
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Intensity |
60,0 % |
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Duration |
Until 31.12.2028 |
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Economic sectors |
Motion picture, video and television programme production activities, Performing arts |
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Name and address of the granting authority |
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Other information |
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The authentic text(s) 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/2024/679/oj
ISSN 1977-091X (electronic edition)