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An audiovisual production company asks whether the €100,000 per person limit for foreign production expenses is calculated per fiscal year based on work certificates. The DGT responds that the limit applies to the total amount incurred throughout the entire production.
Cuestión planteada 1.) Si el límite de 100.000 euros por persona previsto en el artículo 36.2 de la LIS debe considerarse por ejercicio fiscal sobre la base de las entregas de los certificados parciales de obra.
El límite de 100.000 euros por persona integrante del personal creativo debe entenderse como el importe incurrido a lo largo de toda la producción, ya que la base de la deducción se determina por los gastos de la producción en su conjunto. Respecto a los certificados parciales de obra, la deducción podrá aplicarse por los gastos incurridos en el período impositivo siempre que las certificaciones supongan la entrega de las unidades de obra ejecutadas. No obstante, los límites de la deducción se determinarán atendiendo al importe total de la producción realizada en España.
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