Requirements

For tax periods beginning on or after January 1, 2020, producers registered in the Administrative Registry of Cinematographic Companies of the Institute of Cinematography and Film Companies are entitled to this deduction. Audiovisual Arts that are responsible for the execution of a foreign production of cinematographic feature films or audiovisual works that allow the preparation of a physical support prior to their serial industrial production will be entitled to the deduction provided for in this section for the expenses incurred in Spanish territory .

Regulations may establish the requirements and obligations to have the right to practice this deduction.