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A Spanish production company asks which expenses can be included in the deduction base for foreign audiovisual productions. The DGT specifies applicable creative and technical industry costs and sets out time limits and conditions.
Cuestión planteada 1) ¿Cuáles de los gastos anteriores formarían parte de la base de la deducción prevista en el artículo 36.2 de la Ley 27/2014, de 27 de noviembre?
La base de la deducción incluye gastos de personal creativo (con residencia fiscal en España o el EEE y límite de 50.000€ por persona) y gastos de industrias técnicas y otros proveedores. Se incluyen costes de producción, realización, escenografía, vestuario, efectos especiales, equipos técnicos, personal complementario, manutención, transporte nacional, alquiler de locales y seguros. Quedan excluidos los gastos administrativos, asesoría jurídica/laboral y el transporte de material desde el extranjero. La deducción se aplica en el periodo en que finalice la producción y, en el caso de series, se entiende por producción la temporada completa.
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