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On 11 March 2015, Law 3/2015 on administrative, finance and fiscal measures was published in the Catalan Official Gazette. Article 99 of this Law has amended Article 1(c) (definition of “in-house production”) of the Catalan Broadcasting Act (Llei 22/2005, del 29 de desembre, de la comunicació audiovisual de Catalunya) (see IRIS 2006-2/14). As the Catalan Broadcasting Act does not define the concept of chain broadcasting and considering provisions of Article 22 of the General Law on Audiovisual Communication (Law 7/2010 of 31 March), it was necessary that the definition that has been amended clarify...

On 17 April 2015, the Spanish Government approved the rules which will govern the process to grant six new DTT nation-wide licenses according to a “beauty contest” scheme. The rules establish the criteria according to which three standards plus three high definition frequencies will be assigned. These criteria include different parameters, such as technical and economic elements, content proposal, corporate strategy and promotion of pluralism and diversity. Despite Spain having recently established an independent regulatory authority with some competences in - among several other fields - the audiovisual...

On 1 January 2015, the new text of the Corporate Income Tax Act (Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades) came into effect, having been announced last year. Notably, the new Article 36 concerns tax deductions for investment in film productions and audiovisual series. In this regard, Article 36, paragraph 1, contains the tax deduction for investments in Spanish productions, which is set at 20% for the first EUR 1 million and 18% for the remaining costs. In addition, Article 36, paragraph 2, of the new act establishes a deduction of 15% of the direct costs incurred in Spanish...

On 4 December 2014, the Parliament of Catalonia adopted a new law creating a tax on content provision by the providers of electronic communications services to boost the audiovisual sector and cultural digital promotion (Llei 2014, de creació de l’impost sobre la provisió de continguts per part de prestadors de serveis de comunicacions electròniques per al foment del sector audiovisual i per a la difusió cultural digital (Act 2014)). The new tax will be charged from January 2015 onwards to electronic communications service providers and will consist in a fixed fee of EUR 0.25 a month per contract...

On 4 November 2014, the Spanish Parliament adopted a new law amending the Intellectual Property Act (Ley 21/2014, por la que se modifica el texto refundido de la Ley de Propiedad Intelectual (Act No. 21/2014)). The intellectual property legal framework, now partially amended, had been compiled in the Royal Decree 1/1996 (see IRIS 1996-6/17) and modified by the Act 1/2000 (see IRIS 2010-1/Extra). The provisions contained in the new 2014 Act will come into force on 1 January 2015. The amendments of this law are focused on the protection and strengthening of intellectual property rights, due to the...