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An audiovisual companies association asks whether the new deduction under article 36.2 of the LIS applies to foreign productions started before 2023. The DGT responds that the right arises when production is completed in a tax period beginning from 2023.
Cuestión planteada 1) Si la redacción dada al artículo 36.2 de la Ley del Impuesto sobre Sociedades por la disposición final quinta de la Ley 38/2022 resulta de aplicación a ejecuciones de obras extranjeras finalizadas o entregadas a partir de 1 de enero de 2023 en su totalidad, con independencia de que el inicio de los trabajos de producción sea anterior a dicha fecha.
La deducción se aplica en el periodo impositivo en que finalice la producción de la obra extranjera, momento en que se genera el derecho. Si existen entregas parciales de unidades de obra certificadas, se podrá aplicar la deducción por los gastos incurridos en cada periodo de entrega. Para series, la base y el importe máximo se determinan por episodio, pero los límites del artículo 45 del RIS se computan sobre el coste total de la temporada completa contratada.
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