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A film producer asks whether the deduction under article 36.2 of the LIS can be claimed at the end of each fiscal year based on partial work certifications. The DGT confirms this is possible if the certifications represent the delivery of completed work units.
Cuestión planteada 1) Si el artículo 36.2 de la LIS debe interpretarse en el sentido de que la deducción puede aplicarse al cierre de cada período impositivo en que se haya generado la misma, en función de los gastos incurridos en dicho período y sobre la base de certificaciones parciales de obra.
La entidad puede aplicar la deducción del artículo 36.2 de la LIS por los gastos incurridos en el periodo impositivo que se justifiquen con la correspondiente certificación de obra, siempre que contractualmente estas suponen la entrega de las unidades ejecutadas. Los límites de la deducción se determinarán atendiendo al importe total de la producción realizada en España. Asimismo, se pueden aplicar las deducciones de los artículos 35.2 y 36.2 de la LIS simultáneamente si los gastos e inversiones que las originan son distintos y se identifican de forma clara y separada.
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