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A Canary producer asks whether the deduction for investments in cinematic productions (Art. 36.2 LIS) constitutes regional functioning aid and which personnel and other expenses can be included in the deduction base. The DGT rules that it is not functioning aid and outlines creative personnel and deductible expenses.
Cuestión planteada Se describen en el cuerpo de la contestación.
La deducción del artículo 36.2 de la LIS no tiene la consideración de ayuda regional al funcionamiento. El personal creativo incluye a autores, actores, montador jefe, director artístico, jefe de sonido, figurinista y jefe de caracterización, así como al jefe de peluquería y maquillaje, pero excluye a extras, especialistas o dobles. El límite de 50.000 euros por persona incluye los gastos de personal del subgrupo 64 del PGC, independientemente de si el alojamiento y manutención se pagan como dietas o gastos directos. No son deducibles los gastos de tareas administrativas ni de su equipo, aunque el material de oficina de equipos creativos sí puede computar como gasto de industrias técnicas.
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