Tax period in which the deduction is applied

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 from the tax period in which the certificate of nationality is obtained and the certificate that accredits the cultural character 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 that are exhibited in Spain, issued by the Institute of Cinematography and Audiovisual Arts, or by the corresponding body of the Autonomous Community.

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 .