Doctrine by topic · DGT Observatory

Foreign 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

Refined position High confidence 8 rulings · 2016–2023

Current position

The deduction for foreign production (art. 36.2 LIS) requires that the work be a feature film or an audiovisual production that allows for a physical medium prior to its serial industrial production. The global budget to comply with the limit of art. 45 RIS must include both costs in Spain and abroad. Registered producers performing executive production may apply the deduction if the production is qualified as foreign.

The DGT's position remains stable regarding the application of the deduction, but it has specified the scope of the permitted audiovisual work. It has been clarified that certain formats, such as television game shows, do not qualify for the deduction. Likewise, it has been defined that the global budget for regulatory limits must integrate national and international costs.

Turning points

  1. V2351-23

    Establishes that a television game show program is not an 'other audiovisual work' eligible for the deduction or for the Registry of Cinematographic Companies.

  2. V2356-23

    Specifies that the minimum cost of 2 million euros for the limit of art. 45 RIS is calculated based on the global budget, including costs in Spain and abroad.

Analysis based on 6 of 8 rulings with a stated position. Updated 2 October 2026.

Rulings on this topic

8
V2351-23 30 Aug 2023

Requirements for deduction on foreign cinematic and audiovisual productions

SG de Impuestos sobre las Personas Jurídicas
deducción por producciones cinematográficasobras audiovisualesregistro de empresas cinematográficassoporte físicoproducción extranjera LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 31.1LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 31.2
Affects CompanyExpat · Non-residentIndividual
V2673-22 29 Dec 2022

Audiovisual documentary production could qualify for foreign production deduction

SG de Impuestos sobre las Personas Jurídicas
deducción por inversiones en producciones españolasproducción extranjeraobras audiovisualescarácter documentalsoporte físico 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
V0006-17 2 Jan 2017

Two different deductions possible in a co-produced film depending on nationality

SG de Impuestos sobre las Personas Jurídicas
deducción por inversiones en producciones cinematográficascoproducciónnacionalidad de la producciónlímites de deducciónproducción extranjera LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 36.1LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 36.2
Affects CompanyExpat · Non-residentIndividual
V3910-16 15 Sept 2016

Deductible expenses for foreign productions must be incurred in Spain

SG de Impuestos sobre las Personas Jurídicas
deducción por producción audiovisualgastos de personal creativoindustrias técnicasproducción extranjerabase de la deducción 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
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

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