Requirements

For tax periods beginning on or after January 1, 2020, the following producers are entitled to this deduction: registered in the Administrative Registry of Film Companies of the Institute of Cinematography and Audiovisual Arts who are in charge of the execution of a foreign production of feature films or audiovisual works that allow the creation of a physical medium prior to their serial industrial production will be entitled to the deduction provided for in this section for the expenses incurred in Spanish territory .

The requirements and obligations for being entitled to this deduction may be established by regulation.