Deadline for application

This deduction will be generated in each tax period for the production cost incurred in the same, although it 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 the tax period in which the certificate of nationality indicated above is obtained.

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