Partner-attended · reply within 24 business hours
Corporate transactions, capital markets and strategic deals.
Independent assessment and rigorous valuation of assets and businesses.
Business reinvention, sustainability and wealth management.
Corporate governance, succession and transformation
International tax planning and cross-border structuring.
Regulatory compliance and tax reporting obligations.
Special regimes for individuals and digital assets.
Tax defense and wealth taxes
Corporate immigration, ICT transfers, investor residency, digital nomad and regularisation.
Employment relations, mobility and regulatory protection.
Protection, compliance and digital resilience
Data protection, DPO and AI regulation
Company formation, contracts, shareholder agreements and corporate operations.
Contracts, dismissals, redundancies and labour court representation.
Insolvency proceedings, fresh start, micro-enterprise procedure and dissolution.
Litigation, arbitration, mediation, IP and real estate law.
Accounting, reporting and outsourced financial management.
Entity management, governance and personnel administration.
Incorporation, incentives and business acceleration.
Risk management, continuity and recovery
New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A film producers association asks whether depositing funding in a guarantee account before obtaining the audiovisual nationality and cultural status certificate meets the time limits set out in article 39.7 of the LIS for the financier to claim the audiovisual production deduction. The DGT confirms that the escrow mechanism, with release contingent solely on obtaining these certificates, satisfies the time limits, as the effectiveness of the contribution does not occur after the certificates provided in article 36.1 LIS are obtained.
Cuestión planteada Si el depósito de la financiación en una cuenta en garantía (cuenta escrow) como la descrita, realizado antes de la obtención del certificado de nacionalidad y de carácter cultural de la producción audiovisual financiada, cumple con los límites temporales previstos en el artículo 39.7 de la LIS.
Conforme al artículo 39.7 LIS, las cantidades para financiar costes de producción pueden aportarse en cualquier fase, hasta la obtención del certificado de nacionalidad y cultural (art. 36.1.a' LIS). La DGT aplica el criterio de V2348-23 y concluye que los medios de pago con condiciones suspensivas son válidos si las aportaciones devienen efectivas dentro de los límites temporales del art. 39.7 LIS. En el supuesto planteado, dado que la obtención de los certificados actúa como verdadera condición suspensiva que determina el acceso del productor a los fondos, y la eficacia de la aportación no opera con posterioridad a dichos certificados, se consideran cumplidos los límites temporales del precepto.
Partner-attended · reply within 24 business hours
Quick message
We reply within 24 business hours. Confidential handling guaranteed.
Google Meet
Direct slot with the partner. Complimentary consultation · no commitment · cancel up to 24h in advance.
Loading availability…
We're fully booked for the next 14 days.
That's a good sign — and we won't leave you hanging.
Request callback
Tell us a time window and a phone number. A partner will call you back during the chosen slot.
< 24 h reply · direct with partner
Have a specific question? Tell us your situation in a sentence or two — a partner will reply within 24 business hours.
Complimentary 30-minute meeting with the partner responsible for your area. Google Meet or in person. Cancel up to 24h in advance.
Loading availability…
We're fully booked for the next 14 days.
That's a good sign — and we won't leave you hanging.
Tell us your preferred time slot and a phone number. A partner will call you back — no hold queues, no gatekeepers.
We use our own and third-party cookies to improve your experience. More information
Essential for the website to function. Cannot be disabled.
Help us understand how you use the site to improve it.
Enable relevant content and advertising.