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A film production company has requested clarification on how to calculate the amount of a tax credit for productions that could not be fully applied within a single tax year. The Directorate General for Taxes (DGT) has ruled that unapplied amounts may be carried forward and applied over the following 15 years, subject to the limits on the total tax liability.
Cuestión planteada ¿Cómo se calcula el importe de la deducción pendiente de aplicación para ejercicios futuros, en el caso de que no se pueda aplicar toda la deducción generada en un ejercicio?
Las cantidades de la deducción del artículo 38.2 del TRLIS no deducidas en el período en que finaliza la producción pueden aplicarse en las liquidaciones de los períodos impositivos que concluyan en los 15 años inmediatos y sucesivos. Si se generan nuevas deducciones en ejercicios posteriores, se pueden aplicar conjuntamente con las anteriores, siempre que no hayan pasado 15 años desde la finalización del período en que se generó el derecho. La aplicación de ambas estará sometida a los límites de la cuota íntegra previstos en el artículo 44.1 del TRLIS.
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