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A film production company has enquired whether advertising and promotion expenses should be included when applying the 50% production cost limit for Corporation Tax deductions. The Directorate General for Taxes (DGT) has ruled that these expenses do constitute part of the production cost, subject to certain limits and conditions.
Cuestión planteada 1. Si a los efectos de aplicar el límite del 50 por 100 del coste de la producción previsto en el último párrafo del artículo 36.1 de la LIS, debe entenderse que dicho coste de producción incluye también los gastos para la obtención de copias y los gastos de publicidad y promoción a cargo del productor.
Para aplicar el límite del artículo 36.1 de la LIS, el coste de producción incluye los gastos de publicidad y promoción a cargo del productor, hasta el límite del 40% del coste de realización de la película. Estos gastos no deben haber sido objeto de subvención para la empresa distribuidora, aunque si la subvención fue parcial, podrán reconocerse como coste los gastos no subvencionados. El coste de producción será el previsto en la normativa contable, computando estos gastos para el límite mencionado.
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