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A Spanish producer asks whether costs for technical and creative personnel hired by a foreign company to produce a series in Spain can be included in the deduction base. The DGT responds that such costs are eligible if they relate to the use of technical industries or creative personnel and are ultimately borne by the Spanish producer.
Cuestión planteada Si los gastos de personal descritos pueden incluirse en la base de deducción conforme a lo dispuesto en el artículo 36. 2. 2º de la LIS.
Los gastos de personal técnico pueden formar parte de la base de deducción si se consideran utilización de industrias técnicas y otros proveedores prestados en territorio español. Los gastos de personal creativo también son aptos si cumplen la definición de la Ley del Cine y tienen residencia fiscal en España o en el Espacio Económico Europeo. En ambos casos, para que los gastos se integren en la base de deducción, deben ser asumidos en última instancia por la entidad consultante. Si los gastos son soportados por la entidad extranjera, no podrán integrarse en la base de deducción.
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