Deadline for application

This deduction will be generated in each tax period for the production cost incurred therein, although will be applied from the tax period in which the production of the work ends.

However, in the case of animation productions, the deduction provided for in this section will be applied starting from the tax period in which the nationality certificate indicated above is obtained.

The amounts not deducted in the tax period may be applied in the settlements of the tax periods that conclude within the immediate and successive 15 years .