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A Spanish production company asks how to apply article 36.1 LIS deduction for a series contracted by seasons. The DGT clarifies that the deduction amount (30% up to €1M, 25% on excess) and the €10M per episode limit are calculated per episode. However, the requirement that at least 50% of the base relates to Spanish costs and the intensity limit (50% of production cost) are assessed per complete season, provided each season was independently contracted.
Question raised 1. Whether the amount of the deduction under Article 36.1 LIS must be determined per episode, that is, whether the 30% deduction percentage will apply to the first million of expenditure of each episode.
Article 36.1 LIS expressly establishes that in audiovisual series, the deduction is determined per episode with a limit of 10 million euros per produced episode; the 30%/25% percentages and the 10M€ ceiling also operate per episode. The territoriality requirement (at least 50% of the deduction base must correspond to expenses in Spain) and the aid intensity limit (maximum 50% of the production cost) must be applied by taking as a reference the total cost of each complete season when it has been contracted independently, in accordance with the Commission Communication on State aid for audiovisual works and EU Regulation 651/2014 art. 54.4. If the series was not contracted in independent seasons, the total cost of the entire production is taken.
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