ETL GLOBAL Entertainment

Our unit specialised in the Entertainment sector was set up to bring together the branches of ETL GLOBAL that offer tax, labour and legal services in connection with the performing arts, audiovisual productions and live performances.

ETL has branches with extensive sector expertise based on more than 30 years of experience. Since 2007, with the appearance of the Cinema Law, we have provided services to sector professionals and entrepreneurs who want to achieve high yields by financing creative works without entailing any business or financial risks.


Article 39.7 of the Corporate Income Tax Law establishes an attractive tax benefit for companies and entrepreneurs that support audiovisual productions and live performances in the performing arts sector.

The law allows any entrepreneur (natural and legal person) to deduct 120% of the amounts contributed to cultural projects.

Recover the entire investment

Capital gain of 20% return

No business or financial risk

In a maximum of 12 months

In addition, with the help of the member firms of the ETL GLOBAL group, we give nationwide Spanish and international coverage, offering the following services:


  • Tax
  • Labour
  • Accountancy
  • Legal
  • Commercial

    ETL ENTERTAINMENT offers these services to all ETL GLOBAL group clients, many of whom are audiovisual producers, music producers, theatre, dance, circus companies, etc., and the possibility to finance their projects with investments from other clients outside the artistic realm, obtaining a minimum financial-fiscal return of 20%.



    Carlos Nistal, Tax and Accounting Area director at ETL NEXUM.


    Telephone: +34 932 000 149
    Contact email:
    LinkedIn: Carlos Nistal
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    This action is promoted and subsidised by the SOC, and 100% financed by the European Social Fund as part of the
    European Union's response to the COVID-19 pandemic
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