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Se consulta si una entidad que financia una producción audiovisual puede aplicar la deducción del artículo 36.1 de la LIS, incluyendo los tipos incrementados de Canarias. La DGT responde que es posible siempre que se cumplan los requisitos del artículo 39.7 de la LIS.
Question posed: Whether entity Z has the right to apply the deduction for investments in Spanish audiovisual productions under Article 36.1 of the LIS. In particular, whether entity Z can transfer to its Corporate Income Tax the tax credits generated by the producer at the increased rate for the Canary Islands; that is, whether a financier with tax residence in common territory can apply the increased Canary Islands deduction rate of 50%-45% having invested in a Canary Islands audiovisual production.
El contribuyente que financia producciones audiovisuales puede aplicar la deducción generada por el productor, determinándose su importe en las mismas condiciones que se hubieran aplicado al mismo. El límite de la deducción será el resultado de multiplicar por 1,20 las cantidades aportadas para financiar los costes de producción o gastos de publicidad y promoción. Para ello, no debe existir vinculación entre el financiador y el productor, y se debe presentar una comunicación suscrita por ambos antes de finalizar el periodo impositivo, adjuntando el contrato de financiación y la certificación de requisitos.
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