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An entity has requested clarification on whether the 75% aid limit introduced by Royal Decree-Law 17/2020 can be applied to a production completed in 2019. The Directorate General for Taxes (DGT) has ruled that, as the production dates back to 2019, the applicable limit is the 50% threshold stipulated by the regulations in force during that financial year.
Cuestión planteada Si puede aplicar la citada producción, calificada por el ICAA en el ejercicio 2019, el porcentaje de límite de ayudas a la producción del 75% previsto el artículo 36.1 b') e'') LIS, que entró en vigor con efectos retroactivos el 1 de enero del ejercicio 2020, con el Real Decreto-ley 17/2020, de 5 de mayo, teniendo en cuenta que la Resolución provisional del reconocimiento de coste por parte del ICAA es de fecha 12 de marzo de 2020.
La deducción por inversiones en producciones cinematográficas se genera en cada período impositivo por el coste incurrido, pero se aplica a partir del período en que finaliza la producción. Para la producción objeto de consulta, finalizada en 2019, el límite de la deducción junto con el resto de ayudas no puede superar el 50% del coste de producción. Si no se cumplen los requisitos del artículo 36.1 de la LIS, se aplicará lo dispuesto en el artículo 125.3 de la misma ley.
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