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Practical Manual of Companies 2022.

Tax period in which the deduction is applied

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

However, in the case of animation productions , the deduction provided for in this section will be applied from the tax period in which the nationality certificate is obtained ##2##and the certificate that accredits the cultural character in relation to its content, its connection with the Spanish cultural reality or its contribution to the enrichment of the cultural diversity of the cinematographic works exhibited in Spain, issued by the Institute of Cinematography and Audiovisual Arts, or by the corresponding body of the Autonomous Community.

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