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 finishes 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 certificate of nationality and the certificate attesting to the cultural nature in relation to its content, its connection with Spanish cultural reality or its contribution to the enrichment of the cultural diversity of cinematographic works exhibited in Spain, issued by the Institute of Cinematography and Audiovisual Arts, or by the corresponding body of the Autonomous Community, are obtained.

Amounts not deducted in the tax period may applied in the settlements of tax periods ending within the 15 immediate and successive years.