Doctrine by topic · DGT Observatory

Executive 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

Settled doctrine High confidence 9 rulings · 2015–2024

Current position

The base for the executive production deduction includes creative personnel expenses (residing in Spain or the EEA) and technical industry expenses incurred within Spanish territory. In the case of series, the base and the maximum amount are determined per episode, although the minimum cost of 2 million euros is calculated based on the total cost of the season if it is contracted independently. Services partially provided in Spain only count for the portion corresponding to the national territory.

The DGT's position remains constant in the definition of eligible expenses, focusing the base on creative personnel and technical industries within the national territory. Clarifications have been introduced regarding the autonomy of pilots and the distinction between calculation per episode and the minimum cost per full season. The doctrine confirms the application of the deduction in executive productions of foreign works provided that the legal requirements are met.

Turning points

  1. V3226-16

    Establishes that a pilot can be an autonomous production and that the deduction must be understood by the full season if contracted independently.

  2. V1912-24

    Clarifies that for series, the base and the maximum amount are determined per episode, but the minimum cost of 2 million euros applies to the total cost of the season contracted independently.

Analysis based on 8 of 9 rulings with a stated position. Updated 29 September 2026.

Rulings on this topic

9
V1912-24 28 Aug 2024

Foreign audiovisual production deduction calculated per episode

SG de Impuestos sobre las Personas Jurídicas
deducción por producciones audiovisualesproducción ejecutivabase de la deduccióncoste de producciónseries audiovisuales 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
V2674-22 29 Dec 2022

Requirements for deduction on foreign audiovisual productions

SG de Impuestos sobre las Personas Jurídicas
deducción por producción audiovisualpersonal creativoindustrias técnicasproducción ejecutivaresidencia fiscal 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
V5479-16 29 Dec 2016

AIEs may qualify for live performance tax credits, with tax bases attributed to members

SG de Impuestos sobre las Personas Jurídicas
agrupación de interés económicodeducción por espectáculosimputación de basescostes directosproducción ejecutiva LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 36.3LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 40.3
Affects CompanyExpat · Non-residentIndividual
V3226-16 11 Jul 2016

Deduction available for full season of foreign series produced in Spain

SG de Impuestos sobre las Personas Jurídicas
producción ejecutivadeducción por producción audiovisualpiloto de seriegastos aptosproducción extranjera LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 36.2Ley 55/2007 del Cine
Affects CompanyExpat · Non-residentIndividual
V1746-15 2 Jun 2015

Deductible costs for foreign audiovisual productions in Spain

SG de Impuestos sobre las Personas Jurídicas
deducción por producción audiovisualpersonal creativoindustrias técnicasproducción ejecutivagastos realizados en territorio español 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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