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A query was raised regarding whether distribution and promotion expenses should be included when applying the 50% production cost limit for film production tax credits (LIS). The DGT ruled that advertising and promotion expenses are included subject to certain limits, whereas distribution expenses are not.
Cuestión planteada 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 distribución 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 y siempre que no hayan sido objeto de subvención para la distribuidora. Los gastos de distribución no se incluyen en el coste de producción para este límite, ya que la deducción incentiva la producción y no la distribución.
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