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An audiovisual producer asked whether the total production cost for applying the limit set out in Article 45 of the RIS included only expenses in Spain or also those abroad. The DGT responded that it refers to the global production budget, incorporating both elements.
Question posed: Whether the "total production cost" referred to in letter b) of Art. 45 RIS is the total production cost incurred both in Spain and abroad, or is solely the portion of the total production cost incurred in Spain.
The minimum cost of 2 million euros for applying the limit set forth in letter b) of Article 45 of the RIS refers to the global production budget. This budget must include both costs incurred in Spanish territory and abroad. In this manner, the limits of the community regulations regarding the global production budget are met.
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