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A query was raised regarding whether the tax deduction for film investments applies upon completion of the feature film or upon obtaining the relevant certificates. The Directorate General for Tax (DGT) has ruled that the deduction applies in the tax period in which the production is completed, even if the certificates are notified at a later date.
Cuestión planteada Si la deducción prevista en el artículo 36.1 LIS se aplica en el ejercicio en el que termina el largometraje o en el que obtiene los correspondientes certificados.
La deducción por inversiones en producciones españolas de largometrajes se genera en cada periodo impositivo por el coste incurrido, pero se aplica a partir del periodo en que finalice la producción. Este criterio se mantiene aunque la notificación de los certificados de nacionalidad y carácter cultural se produzca en el periodo impositivo siguiente al de la finalización de la obra, siempre que se cumplan los requisitos del artículo 36.1 LIS.
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