Deduction base

The basis for the deduction will be the cost of production, as well as the costs of obtaining copies and the costs of advertising and promotion to be paid by the producer up to a limit for both of 40 of the cost of production.

At least 50 percent of the deduction base must correspond to expenses incurred in Spanish territory .

The amount of this deduction may not exceed 10 million euros (3 million euros until 31-12-2019).

The deduction base will be reduced by the amount of the subsidies received to finance the investments that generate the right to deduction.