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A production company has requested clarification regarding the calculation of the tax deduction base for film investments, the territoriality of expenses, and the requirements for a financier to access said deduction. The DGT clarifies that the base is determined according to accounting regulations and that the nationality of the actors is irrelevant to the requirement of incurring expenses in Spain.
Cuestión planteada
La base de la deducción se determinará atendiendo a la normativa contable. Los gastos se consideran realizados en España si los servicios se prestan efectivamente en territorio nacional, independientemente de la nacionalidad del proveedor o actor. La deducción puede aplicarse en el ejercicio en que finalice la producción si se solicitan los certificados antes de que acabe el año, aunque la notificación de su concesión sea en el ejercicio siguiente. El financiador puede acceder a la deducción mediante un contrato de financiación y comunicándolo a la Administración antes de finalizar el periodo impositivo.
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