Doctrine by topic · DGT Observatory

Audiovisual Production: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Stable position Medium confidence 8 rulings · 2015–2024

Current position

The deduction for audiovisual productions allows for the payment of the amount not deducted due to insufficient tax liability through a request to the Administration. The use of escrow accounts is valid to ensure effective contributions within legal limits. Furthermore, obtaining nationality and cultural character certificates may act as a suspensive condition for accessing funds without violating the time limits of the LIS (Corporate Income Tax Law).

The DGT's position does not show a doctrinal evolution regarding the concept of audiovisual production, but rather addresses peripheral technical issues. Aspects regarding fund management through escrow accounts and the application of suspensive conditions for obtaining certificates have been resolved. There is no change in criterion, but rather a response to specific operational scenarios.

Turning points

  1. V1928-24

    Validates the use of escrow accounts and establishes that obtaining nationality certificates can be a suspensive condition for accessing funds without affecting time limits.

Analysis based on 7 of 8 rulings with a stated position. Updated 30 September 2026.

Rulings on this topic

8
V0089-24 15 Feb 2024

Foreign services do not count towards audiovisual deduction territoriality requirement

SG de Impuestos sobre las Personas Jurídicas
deducción por producciones audiovisualesterritorialización del gastobase de la deduccióncoste de producciónproducción audiovisual LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 36.1LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 39.1
Affects CompanyExpat · Non-residentIndividual
V0309-23 16 Feb 2023

Abono possible for audiovisual deduction despite minimum tax liability

SG de Impuestos sobre las Personas Jurídicas
deducción por producción audiovisualcuota líquida mínimainsuficiencia de cuotaabono de deduccionesgastos de producción LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 30 bisLIS — Ley 27/2014 del Impuesto sobre Sociedades art. 36.2
Affects CompanyExpat · Non-residentIndividual
V2300-21 16 Aug 2021

COVID-19 crisis expenses not eligible for foreign production deduction

SG de Impuestos sobre las Personas Jurídicas
deducción por producciones extranjerasgastos directamente relacionadosimputación por devengogastos fiscalmente deduciblesproducción audiovisual LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 10.3LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 11.1
Affects CompanyExpat · Non-residentIndividual
V2402-15 29 Jul 2015

Canary deduction rate for foreign audiovisual productions reaches 35%

SG de Impuestos sobre las Personas Jurídicas
deducción por inversionesproducción audiovisualpersonal creativoindustrias técnicasrégimen económico fiscal de canarias LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 36.2LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 39.1
Affects CompanyExpat · Non-residentIndividual

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