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An Economic Interest Group (AIE) inquired whether hiring Spanish actors and technicians assigned to a Spanish centre allows their costs to be treated as incurred in Spain for film production tax credits, even if the filming takes place abroad. The Directorate General for Taxes (DGT) ruled that only the portion of the service actually performed within Spanish territory counts as an expense in Spain.
Cuestión planteada Si podría considerarse que, dado que la contratación de actores y personal técnico se realiza desde la AIE, y éstos son de nacionalidad española y adscritos al centro de trabajo de la AIE, España, dicho gasto podría considerarse como gasto realizado en España a los efectos de que el 50% de la base la deducción corresponda con aquellos realizados en España, con independencia que físicamente el rodaje se realice en su mayoría fuera de España.
Para cumplir el requisito de territorialización del artículo 36.1 de la LIS, se entiende que los gastos se realizan en España cuando los servicios se prestan efectivamente en dicho territorio. En el caso de servicios prestados parcialmente, solo computará como gasto en España la parte correspondiente al servicio realizado en territorio español. Por tanto, no computará como gasto realizado en España la parte de la contratación de actores y personal técnico que corresponda al rodaje realizado fuera de España, independientemente de la nacionalidad del proveedor.
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