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The DGT confirms that such entities may claim the deduction under Article 36.1 of the LIS, including Canary Islands' enhanced rates, provided Article 39.7 requirements are met.
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 participa en la financiación podrá aplicar la deducción generada por el productor, determinándose su importe en las mismas condiciones que se hubieran aplicado al productor. El límite de la deducción será el resultado de multiplicar por 1,20 las cantidades aportadas para financiar la producción. Para ello, no debe existir vinculación entre el financiador y el productor, y se debe presentar una comunicación suscrita por ambos ante la Administración antes de finalizar el periodo impositivo, adjuntando el contrato de financiación y la certificación de requisitos.
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