Much has been discussed lately about the legality or lack thereof of exercising economic activity through a company as opposed to channeling the same sort of activities through a partner of the latter, as well as the changes made in the Tax Authorities’ criteria. Nevertheless, this is not an issue that is new or that has undergone significant modifications in the recent past years, it is simply a litigious issue that has not yet been resolved.
Consumption of traditional television is decreasing in Spain, consequence of the new trends that users have when watching audiovisual contents. This drop in consumption means a significant reduction in the generalist television audience, especially in regional televisions, while the audience of pay TV follows a significantly growing tendency. This change in consumption patterns is shown in the fact that in 2017, for the first time, revenues from pay TV exceeded open televisión ones.