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A producer asks whether financiers of a documentary can deduct their contributions. The DGT responds that taxpayers participating in financing may claim the deduction under article 36.1 of the Corporate Tax Law, provided they meet legal requirements.
Cuestión planteada 1. Si pueden deducirse fiscalmente los inversores las cantidades aportadas para financiar los costes de producción del documental que genere la deducción contemplada en el artículo 36.1 de la LIS, teniendo en cuenta que los financiadores pueden ser personas físicas individuales, empresas, empresarios y/o profesionales, que van a participar en la financiación de esta producción, aportando cantidades en concepto de financiación, para sufragar parte de los costes de la producción sin adquirir derechos de propiedad intelectual o de otra índole respecto de los resultados del mismo, cuya propiedad será siempre de la productora.
Los contribuyentes que participen en la financiación de producciones audiovisuales pueden aplicar las deducciones del artículo 36.1 de la LIS si aportan cantidades para financiar costes de producción o gastos de copias, publicidad y promoción, sin adquirir derechos de propiedad intelectual. Para ello, deben suscribir contratos de financiación y no estar vinculados con el productor. Los contribuyentes del IRPF que ejerzan actividades económicas también podrán aplicar esta deducción bajo las mismas condiciones y límites de la normativa del Impuesto sobre Sociedades.
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