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Practical Handbook for Companies 2021

Scope and requirements

This deduction can be applied to expenses incurred in Spanish territory, producers registered in the Administrative Register of Film Companies of the Institute of Cinematography and Audiovisual Arts who are responsible for the execution of a foreign production of feature films or audiovisual works that allow the production of a physical support prior to their industrial serialised production.

With effect for tax periods beginning on or after 1 January 2021, the following requirements must be met in order to be able to apply this deduction :

  1. That the production obtains the corresponding certificate accrediting its cultural nature in relation to its content or its link with Spanish or European cultural reality, issued by the Instituto de Cinematografía y de las Artes Audiovisuales, or by the corresponding body of the Autonomous Community with competence in the matter.This requirement shall not apply to the deduction of the deduction for the producer performing visual effects services.

  2. That a specific reference to having benefited from the tax incentive be incorporated in the final credits of the production;the collaboration, where applicable, of the Spanish Government, the Autonomous Communities, the Film Commissions or Film Offices directly involved in the filming or other production processes carried out in Spain, as well as, where applicable, the specific filming locations in Spain and, in the case of animated audiovisual works, the location of the studio that has been commissioned to carry out the production service.

  3. That the rights holders authorise the use of the title of the work and graphic and audiovisual press material that expressly includes the specific locations of the filming or any other production process carried out in Spain, for activities and promotional materials in Spain and abroad for cultural or tourism purposes, which may be carried out by state, regional or local entities with responsibilities in the areas of culture, tourism and economy, as well as by the Film Commissions or Film Offices that have been involved in the filming or production.

A tener en cuenta:

The forty-second transitional provision of the LIS establishes that the requirements referred to in sections b) and c) above shall not be applicable in the case of foreign productions of feature films and audiovisual works for which the contract for the execution of the production has been signed prior to the date of entry into force (11 July 2021) of the Law on measures to prevent and combat tax fraud, transposing Council Directive (EU) 2016/1164 of 12 July 2016.