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News published in INFORMA 2023

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News published in INFORMA during the month of DECEMBER

147249 - DEDUCTION FOR INVESTMENTS IN SPANISH FILM PRODUCTIONS. TRANSFER OF DEDUCTION BY AIE TO INVESTOR VIA ARTICLE 39.7 LIS

It is possible for an AIE to transfer , via article 39.7 of the LIS , the deduction generated by it to the financier in accordance with the conditions established in the financing contract as long as the requirements provided for in articles 36.1 and 39.7 of the LIS are met.

147253 - DEDUCTION REDUCTION ARTICLE 36.1 LIS PARTIALLY TRANSFERRED VIA ARTICLE 39.7 LIS

When, after the completion of the work certain circumstances occur that imply a reduction of the deduction , the deduction that would have been applied by the producer must be reduced first.

147250 - DEDUCTION FOR EXPENSES IN THE EXECUTION OF FOREIGN PRODUCTIONS. PRODUCTION WORKS STARTED BEFORE 1-1-2023

The wording given to article 36.2 of the LIS by the Fifth Final Provision of Law 38/2022 ## applies to the execution of foreign works completed or delivered on or after January 1, 2023 , regardless of whether the start of production work is prior to said date.

147251 - DEDUCTION FOR EXPENSES IN THE EXECUTION OF FOREIGN PRODUCTIONS. SERIES BY SEASON: APPLICATION OF LIMIT 45 RIS AND MINIMUM EXPENSES ARTICLE 36 LIS

In the case of series by seasons contracted each one of them independently , for the purposes of determining the basis of the deduction and the amount of the aforementioned deduction, as well as its maximum amount, the cost of each episode will be used, while for the purposes of calculating the limits provided for in article 45 of RIS the total cost of each complete season of the series will be used.

147248 - DEDUCTION FOR RESEARCH AND DEVELOPMENT ACTIVITIES. TYPE OF DEDUCTION FOR R&D ACTIVITY IN NEWLY CONSTITUTED IES

A newly established Economic Interest Grouping (EIG) that carries out R&D activities , in the first year in which the deduction is to be applied, the percentage to be applied will be 42 percent since the average of the previous two years has a value of zero.