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An audiovisual producer asks whether costs for personnel that filmed in Mexico and technical staff can be included in the deduction for foreign productions. The DGT responds that only costs incurred in Spanish territory and borne by the producer can be included.
Cuestión planteada Si tanto los gastos de personal correspondientes al personal que únicamente ha rodado en México, con residencia en España y cuya contratación realiza la sociedad española, como los gastos de personal técnico, pueden incluirse en la base de deducción conforme a lo dispuesto en el artículo 36.2 de la LIS.
La base de la deducción del artículo 36.2 de la LIS se compone de gastos de personal creativo y de industrias técnicas realizados en territorio español. Los gastos de actores pueden incluirse si tienen residencia fiscal en España o en el EEE y el trabajo se realiza efectivamente en España. Los gastos de personal técnico pueden incluirse si se consideran utilización de industrias y se prestan en territorio español. En ambos casos, los gastos deben ser asumidos por la entidad consultante para ser aptos.
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