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A Spanish production company making series for a foreign producer must calculate the deduction under LIS article 36.2 on a per-episode basis, applying 30% or 25% rates on each episode's deduction with a €10 million per-episode cap. The minimum spending requirement of €1 million in Spain applies per episode. However, the €2 million minimum production cost under RIS article 45 and the 80% deduction cap on total season cost are calculated on the full season cost independently.
Cuestión planteada 1. Si para determinar el importe de la deducción del artículo 36.2 de la Ley del Impuesto sobre Sociedades, generada por cada episodio o capítulo, deben aplicarse los porcentajes establecidos en el artículo 36.2.a) sobre la base de deducción correspondiente a cada episodio o capítulo.
Para series audiovisuales, la base de la deducción y su importe máximo se determinan por cada episodio. No obstante, para aplicar los límites del artículo 45 del RIS (coste mínimo de 2 millones de euros), se debe considerar el coste total de la temporada completa si esta ha sido contratada de forma independiente. En cuanto al momento de aplicación, la deducción puede aplicarse en los periodos en que se produzcan entregas parciales de unidades de obra, siempre que existan certificaciones de obra que lo justifiquen.
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