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Practical Handbook for Companies 2021

Tax period in which the deduction is applied

This deduction will be generated in each tax period for the cost of production incurred in that period, although it will be applied from the tax period in which the production of the work is completed.

However, in the case of animation productions, the deduction provided for in this section shall be applied from the tax period in which the certificate of nationality is obtained and the certificate accrediting the cultural nature in relation to its content, its link with the Spanish cultural reality or its contribution to the enrichment of the cultural diversity of the cinematographic works shown in Spain, issued by the Instituto de Cinematografía y de las Artes Audiovisuales, or by the corresponding body of the Autonomous Community.

Amounts not deducted in the tax period may be applied in the tax returns of the tax periods ending within the next 15 years and thereafter.