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A film producer asked whether COVID-19 health crisis expenses incurred during production could count towards the foreign production deduction. The DGT replied that such expenses cannot be included in this specific deduction as they are not directly related to production, although they may be deductible as general business expenses.
Cuestión planteada Confirmación de que los gastos incurridos por la entidad consultante con ocasión de la crisis sanitaria ocasionada por el Covid-19 y para llevar a cabo la ejecución de la producción cinematográfica, pueden ser utilizados como base de la deducción regulada en el artículo 36.2 de la LIS
Los gastos por medidas de prevención y contención del COVID-19 no pueden integrarse en la base de la deducción del artículo 36.2 de la LIS, ya que no están directamente relacionados con la producción. Sin embargo, dichos gastos serán fiscalmente deducibles en el Impuesto sobre Sociedades siempre que cumplan las condiciones generales de inscripción contable, devengo, justificación y no sean gastos específicamente no deducibles.
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