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An animation production company asks whether personnel, technical and material expenses can count towards the deduction base for foreign productions. The DGT confirms that most of the listed expenses are deductible, provided they are incurred in Spain and meet legal requirements.
Cuestión planteada 1. Si los gastos enumerados anteriormente pueden formar parte de la base de la deducción prevista en el artículo 36.2 de la Ley 27/2014.
Los gastos de equipos de dirección, producción, fotografía, desarrollo visual, preproducción, diálogos, banda sonora, realización, postproducción, alquileres, suministros, hardware, software, laboratorio, seguros, manutención y transporte en España son incluidos en la base de la deducción. Se excluyen los gastos del equipo administrativo, asesoría, auditorías y amortizaciones de activos no afectos directamente a la producción en España. El personal creativo, según la Ley del Cine, puede integrarse en la base con el límite de 50.000 euros por persona si tiene residencia fiscal en España o el EEE. La deducción puede aplicarse por los gastos incurridos en el periodo impositivo mediante certificaciones de obra si estas suponen la entrega de unidades de obra.
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