{"id":12578,"date":"2022-09-15T10:35:40","date_gmt":"2022-09-15T10:35:40","guid":{"rendered":"http:\/\/nfc.plannertest.com\/?page_id=12578"},"modified":"2026-01-13T09:30:39","modified_gmt":"2026-01-13T09:30:39","slug":"incentivo-fiscal-audiovisual-en-navarra","status":"publish","type":"page","link":"https:\/\/www.navarrafilmindustry.com\/es\/ven-a-navarra\/incentivo-fiscal-audiovisual-en-navarra\/","title":{"rendered":"Incentivo fiscal audiovisual en Navarra"},"content":{"rendered":"[vc_row type=\u00bbfull_width_background\u00bb full_screen_row_position=\u00bbmiddle\u00bb column_margin=\u00bbdefault\u00bb column_direction=\u00bbdefault\u00bb column_direction_tablet=\u00bbdefault\u00bb column_direction_phone=\u00bbdefault\u00bb bg_image=\u00bb43294″ bg_position=\u00bbcenter center\u00bb background_image_loading=\u00bbdefault\u00bb bg_repeat=\u00bbno-repeat\u00bb scene_position=\u00bbtop\u00bb top_padding=\u00bb240″ bottom_padding=\u00bb240″ text_color=\u00bblight\u00bb text_align=\u00bbleft\u00bb row_border_radius=\u00bbnone\u00bb row_border_radius_applies=\u00bbbg\u00bb overflow=\u00bbvisible\u00bb color_overlay=\u00bb#000000″ advanced_gradient_angle=\u00bb0″ overlay_strength=\u00bb0.3″ gradient_direction=\u00bbleft_to_right\u00bb shape_divider_position=\u00bbbottom\u00bb bg_image_animation=\u00bbnone\u00bb gradient_type=\u00bbdefault\u00bb shape_type=\u00bb\u00bb][vc_column column_padding=\u00bbno-extra-padding\u00bb column_padding_tablet=\u00bbinherit\u00bb column_padding_phone=\u00bbinherit\u00bb column_padding_position=\u00bball\u00bb column_element_spacing=\u00bbdefault\u00bb background_color_opacity=\u00bb1″ background_hover_color_opacity=\u00bb1″ column_shadow=\u00bbnone\u00bb column_border_radius=\u00bbnone\u00bb column_link_target=\u00bb_self\u00bb column_position=\u00bbdefault\u00bb gradient_direction=\u00bbleft_to_right\u00bb overlay_strength=\u00bb0.3″ width=\u00bb1\/1″ tablet_width_inherit=\u00bbdefault\u00bb tablet_text_alignment=\u00bbdefault\u00bb phone_text_alignment=\u00bbdefault\u00bb animation_type=\u00bbdefault\u00bb bg_image_animation=\u00bbnone\u00bb border_type=\u00bbsimple\u00bb column_border_width=\u00bbnone\u00bb column_border_style=\u00bbsolid\u00bb][vc_column_text]\n

Incentivo fiscal
\naudiovisual en Navarra<\/h1>\n[\/vc_column_text][\/vc_column][\/vc_row][vc_row type=\u00bbfull_width_background\u00bb full_screen_row_position=\u00bbmiddle\u00bb column_margin=\u00bbdefault\u00bb column_direction=\u00bbdefault\u00bb column_direction_tablet=\u00bbdefault\u00bb column_direction_phone=\u00bbdefault\u00bb bg_color=\u00bb#f5f5f5″ scene_position=\u00bbcenter\u00bb top_padding=\u00bb30px\u00bb constrain_group_1=\u00bbyes\u00bb bottom_padding=\u00bb30px\u00bb bottom_margin=\u00bb50″ text_color=\u00bbdark\u00bb text_align=\u00bbleft\u00bb row_border_radius=\u00bbnone\u00bb row_border_radius_applies=\u00bbbg\u00bb overflow=\u00bbvisible\u00bb advanced_gradient_angle=\u00bb0″ overlay_strength=\u00bb0.3″ gradient_direction=\u00bbleft_to_right\u00bb shape_divider_position=\u00bbbottom\u00bb bg_image_animation=\u00bbnone\u00bb gradient_type=\u00bbdefault\u00bb shape_type=\u00bb\u00bb][vc_column column_padding=\u00bbpadding-3-percent\u00bb column_padding_tablet=\u00bbinherit\u00bb column_padding_phone=\u00bbinherit\u00bb column_padding_position=\u00bball\u00bb column_element_spacing=\u00bbdefault\u00bb background_color_opacity=\u00bb1″ background_hover_color_opacity=\u00bb1″ column_shadow=\u00bbnone\u00bb column_border_radius=\u00bbnone\u00bb column_link_target=\u00bb_self\u00bb column_position=\u00bbdefault\u00bb el_class=\u00bbtxtdcha\u00bb advanced_gradient_angle=\u00bb0″ gradient_direction=\u00bbleft_to_right\u00bb overlay_strength=\u00bb0.3″ width=\u00bb1\/2″ tablet_width_inherit=\u00bbdefault\u00bb tablet_text_alignment=\u00bbdefault\u00bb phone_text_alignment=\u00bbdefault\u00bb animation_type=\u00bbdefault\u00bb bg_image_animation=\u00bbnone\u00bb border_type=\u00bbsimple\u00bb column_border_width=\u00bbnone\u00bb column_border_style=\u00bbsolid\u00bb gradient_type=\u00bbdefault\u00bb][vc_column_text]Deducci\u00f3n por inversiones en pel\u00edculas cinematogr\u00e1ficas y otras obras audiovisuales (Ley Foral 26\/2016 del Impuesto de Sociedades de Navarra, art\u00edculo 65)[\/vc_column_text][\/vc_column][vc_column column_padding=\u00bbpadding-3-percent\u00bb column_padding_tablet=\u00bbinherit\u00bb column_padding_phone=\u00bbinherit\u00bb column_padding_position=\u00bball\u00bb column_element_spacing=\u00bbdefault\u00bb background_color_opacity=\u00bb1″ background_hover_color_opacity=\u00bb1″ column_shadow=\u00bbnone\u00bb column_border_radius=\u00bbnone\u00bb column_link_target=\u00bb_self\u00bb column_position=\u00bbdefault\u00bb advanced_gradient_angle=\u00bb0″ gradient_direction=\u00bbleft_to_right\u00bb overlay_strength=\u00bb0.3″ width=\u00bb1\/2″ tablet_width_inherit=\u00bbdefault\u00bb tablet_text_alignment=\u00bbdefault\u00bb phone_text_alignment=\u00bbdefault\u00bb animation_type=\u00bbdefault\u00bb bg_image_animation=\u00bbnone\u00bb border_type=\u00bbsimple\u00bb column_border_width=\u00bbnone\u00bb column_border_style=\u00bbsolid\u00bb gradient_type=\u00bbdefault\u00bb][vc_column_text]M\u00e1s informaci\u00f3n en: www.culturanavarra.es\/es\/informacion-general<\/a> validacion.incentivo.audiovisual@navarra.es<\/a>
\nTel: 848 43 35 05 | 848 42 47 58[\/vc_column_text][nectar_btn size=\u00bbmedium\u00bb open_new_tab=\u00bbtrue\u00bb button_style=\u00bbregular\u00bb button_color_2=\u00bbAccent-Color\u00bb icon_family=\u00bbnone\u00bb text=\u00bbGU\u00cdA INCENTIVO\u00bb url=\u00bbhttps:\/\/www.navarrafilmindustry.com\/wp-content\/uploads\/2026\/01\/Guia-incentivo-2026.pdf\u00bb][nectar_btn size=\u00bbmedium\u00bb open_new_tab=\u00bbtrue\u00bb button_style=\u00bbregular\u00bb button_color_2=\u00bbAccent-Color\u00bb icon_family=\u00bbnone\u00bb text=\u00bbPREGUNTAS INCENTIVO\u00bb url=\u00bbhttps:\/\/www.navarrafilmindustry.com\/wp-content\/uploads\/2026\/01\/Incentivo-FAQs-2026.pdf\u00bb][\/vc_column][\/vc_row][vc_row type=\u00bbfull_width_background\u00bb full_screen_row_position=\u00bbmiddle\u00bb column_margin=\u00bbdefault\u00bb column_direction=\u00bbdefault\u00bb column_direction_tablet=\u00bbdefault\u00bb column_direction_phone=\u00bbdefault\u00bb scene_position=\u00bbcenter\u00bb 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Productoras o coproductoras<\/h3>\n

de producciones espa\u00f1olas, de pel\u00edculas cinematogr\u00e1ficas y de otras obras audiovisuales, largometrajes y cortometrajes: regulado en el art\u00edculo 65.1<\/u>.[\/vc_column_text][nectar_btn size=\u00bbsmall\u00bb open_new_tab=\u00bbtrue\u00bb button_style=\u00bbregular\u00bb button_color_2=\u00bbExtra-Color-3″ icon_family=\u00bbfontawesome\u00bb el_class=\u00bbboton-gris\u00bb text=\u00bbVer m\u00e1s\u00bb url=\u00bbhttps:\/\/www.puntodevistafestival.com\/\u00bb icon_fontawesome=\u00bbfa fa-angle-down\u00bb][vc_column_text el_class=\u00bbdestinatario-desplegable\u00bb]\n

% DEDUCCI\u00d3N FISCAL<\/h3>\n

Especial:<\/strong> 50% en los tres primeros millones de la base de deducci\u00f3n.<\/p>\n

General:<\/strong> 45% de la base de deducci\u00f3n.<\/p>\n

Deducci\u00f3n especial:<\/strong>
\nProducciones animaci\u00f3n; V.O. euskera; Dirigidas por mujeres; Documentales; Direcci\u00f3n novel, Cortometrajes.<\/p>\n

BASE DE DEDUCCI\u00d3N<\/h3>\n
    \n
  • Los costes de producci\u00f3n de la obra audiovisual hasta la consecuci\u00f3n de la copia est\u00e1ndar o m\u00e1ster digital, con ciertas especialidades y l\u00edmites.<\/li>\n
  • Los gastos de publicidad y promoci\u00f3n, con el l\u00edmite del 40% de los costes de producci\u00f3n.<\/li>\n
  • Los gastos de adaptaci\u00f3n a soporte o sistema, de realizaci\u00f3n de soportes para preservar la obra y obtenci\u00f3n de copias, necesarios y destinados a la exhibici\u00f3n en salas o explotaci\u00f3n cinematogr\u00e1fica, o, en el caso de las series, a la retransmisi\u00f3n en televisiones o en plataformas que ofrezcan contenidos en streaming.<\/li>\n
  • Los gastos del informe especial de auditor\u00eda.<\/li>\n<\/ul>\n

    L\u00cdMITES Y REQUISITOS<\/h3>\n

    Los gastos en territorio navarro deber\u00e1n alcanzar el 40% de la inversi\u00f3n. (Si el % es menor, la base de deducci\u00f3n se calcular\u00e1 dividiendo el gasto navarro entre 0,4)<\/p>\n

    El reconocimiento de la inversi\u00f3n es un procedimiento a cargo de la Direcci\u00f3n General de Cultura del Gobierno de Navarra.<\/p>\n

    Cumplir con lo establecido en el art\u00edculo 65.6. LF Impuesto de Sociedades de 26\/2016<\/p>\n

    Importe m\u00e1ximo de la deducci\u00f3n: 5 millones de euros.<\/span><\/p>\n

    La suma de la deducci\u00f3n y el resto de ayudas no podr\u00e1 superar el 50% de los costes subvencionables.<\/p>\n

    Este l\u00edmite se elevar\u00e1 en los siguientes casos<\/p>\n

      \n
    1. 85% para los cortometrajes y proyectos con coste de producci\u00f3n inferior a 1.000.000 euros<\/li>\n
    2. 80% para producciones dirigidas exclusivamente por personas con un rado de discapacidad igual o superior al 33% reconocido por el \u00f3rgano competente.<\/li>\n
    3. 75% para los documentales.<\/li>\n
    4. 80% para producciones dirigidas por una persona que no haya dirigido o codirigido m\u00e1s de dos largometrajes calificados para su explotaci\u00f3n comercial en salas de exhibici\u00f3n cinematogr\u00e1fica, cuyo coste de producci\u00f3n no supere 1.500.000 de euros.<\/li>\n
    5. 75% para producciones realizadas exclusivamente por directoras.<\/li>\n
    6. 80% para las obras de animaci\u00f3n cuyo coste de producci\u00f3n no supere 5.000.000 de euros.<\/li>\n
    7. 80 % para producciones rodadas \u00edntegramente en euskera.<\/li>\n
    8. 75% para producciones con un especial valor cultural y art\u00edstico que necesiten un apoyo excepcional de financiaci\u00f3n seg\u00fan los criterios que se establezcan mediante orden foral o en las correspondientes convocatorias de ayudas.<\/li>\n
    9. 60% para determinadas producciones transfronterizas.<\/li>\n
    10. 60% para coproducciones internacionales con pa\u00edses iberoamericanos.<\/li>\n<\/ol>\n[\/vc_column_text][\/vc_column_inner][vc_column_inner column_padding=\u00bbpadding-4-percent\u00bb column_padding_tablet=\u00bbinherit\u00bb column_padding_phone=\u00bbinherit\u00bb column_padding_position=\u00bball\u00bb column_element_spacing=\u00bbdefault\u00bb background_color=\u00bb#f5f5f5″ background_color_opacity=\u00bb1″ background_hover_color_opacity=\u00bb1″ column_shadow=\u00bbnone\u00bb column_border_radius=\u00bbnone\u00bb column_link_target=\u00bb_self\u00bb advanced_gradient_angle=\u00bb0″ gradient_direction=\u00bbleft_to_right\u00bb overlay_strength=\u00bb0.3″ width=\u00bb1\/3″ tablet_width_inherit=\u00bbdefault\u00bb animation_type=\u00bbdefault\u00bb bg_image_animation=\u00bbnone\u00bb border_type=\u00bbsimple\u00bb column_border_width=\u00bbnone\u00bb column_border_style=\u00bbsolid\u00bb gradient_type=\u00bbdefault\u00bb][image_with_animation image_url=\u00bb12587″ image_size=\u00bbcustom\u00bb animation_type=\u00bbentrance\u00bb animation=\u00bbFade In\u00bb hover_animation=\u00bbnone\u00bb alignment=\u00bb\u00bb border_radius=\u00bbnone\u00bb box_shadow=\u00bbnone\u00bb image_loading=\u00bbdefault\u00bb max_width=\u00bb100%\u00bb max_width_mobile=\u00bbdefault\u00bb custom_image_size=\u00bb60px\u00bb][vc_column_text]\n

      Services<\/h3>\n

      que se encargan de la ejecuci\u00f3n de una producci\u00f3n extranjera para producci\u00f3n de pel\u00edculas cinematogr\u00e1ficas o de obras audiovisuales, que dispongan de certificado que acredite su car\u00e1cter cultural.[\/vc_column_text][nectar_btn size=\u00bbsmall\u00bb open_new_tab=\u00bbtrue\u00bb button_style=\u00bbregular\u00bb button_color_2=\u00bbExtra-Color-3″ icon_family=\u00bbfontawesome\u00bb el_class=\u00bbboton-gris\u00bb text=\u00bbVer m\u00e1s\u00bb url=\u00bbhttp:\/\/www.operaprimafestival.es\/\u00bb icon_fontawesome=\u00bbfa fa-angle-down\u00bb][vc_column_text el_class=\u00bbdestinatario-desplegable\u00bb]\n

      % DEDUCCI\u00d3N FISCAL<\/h3>\n

      General:<\/strong> 35%\u00a0de\u00a0los\u00a0gastos\u00a0realizados\u00a0en\u00a0territorio\u00a0navarro.<\/p>\n

      BASE DE DEDUCCI\u00d3N<\/h3>\n

      Los gastos realizados en territorio navarro directamente relacionadas con la producci\u00f3n relativos a:<\/p>\n

        \n
      • Los gastos de persona creativo, siempre que tenga la residencia fiscal Espa\u00f1a o en alg\u00fan Estado miembro del Espacio Econ\u00f3mico Europeo, con el l\u00edmite de 50.000 euros por persona.<\/li>\n
      • Los gastos derivados de la utilizaci\u00f3n de industrias t\u00e9cnicas y otros proveedores, transportes, alojamiento y manutenci\u00f3n necesarios para la producci\u00f3n.<\/li>\n<\/ul>\n

        L\u00cdMITES Y REQUISITOS<\/h3>\n

        La base de la deducci\u00f3n no podr\u00e1 superar el 80% del coste total de la producci\u00f3n.<\/p>\n

        Importe m\u00e1ximo de la deducci\u00f3n: 5 millones de euros.<\/p>\n

        Deducci\u00f3n no aplicable cuando el productor receptor de los servicios aplique la deducci\u00f3n establecida en art\u00edculo 65.1.<\/p>\n

        M\u00ednimo de una semana de rodaje en interiores o exteriores de Navarra.<\/strong><\/p>\n

        La suma de la deducci\u00f3n y el resto de ayudas no podr\u00e1 superar el 50% de los costes subvencionables. Este l\u00edmite se elevar\u00e1 en los siguientes casos<\/p>\n

          \n
        1. 85% para los cortometrajes y proyectos con coste de producci\u00f3n inferior a 1.000.000 euros<\/li>\n
        2. 80% para producciones dirigidas exclusivamente por personas con un rado de discapacidad igual o superior al 33% reconocido por el \u00f3rgano competente.<\/li>\n
        3. 75% para los documentales.<\/li>\n
        4. 80% para producciones dirigidas por una persona que no haya dirigido o codirigido m\u00e1s de dos largometrajes calificados para su explotaci\u00f3n comercial en salas de exhibici\u00f3n cinematogr\u00e1fica, cuyo coste de producci\u00f3n no supere 1.500.000 de euros.<\/li>\n
        5. 75% para producciones realizadas exclusivamente por directoras.<\/li>\n
        6. 80% para las obras de animaci\u00f3n cuyo coste de producci\u00f3n no supere 5.000.000 de euros.<\/li>\n
        7. 80 % para producciones rodadas \u00edntegramente en euskera.<\/li>\n
        8. 75% para producciones con un especial valor cultural y art\u00edstico que necesiten un apoyo excepcional de financiaci\u00f3n seg\u00fan los criterios que se establezcan mediante orden foral o en las correspondientes convocatorias de ayudas.<\/li>\n
        9. 60% para determinadas producciones transfronterizas.<\/li>\n
        10. 60% para coproducciones internacionales con pa\u00edses iberoamericanos.<\/li>\n<\/ol>\n[\/vc_column_text][\/vc_column_inner][vc_column_inner column_padding=\u00bbpadding-4-percent\u00bb column_padding_tablet=\u00bbinherit\u00bb column_padding_phone=\u00bbinherit\u00bb column_padding_position=\u00bball\u00bb column_element_spacing=\u00bbdefault\u00bb background_color=\u00bb#f5f5f5″ background_color_opacity=\u00bb1″ background_hover_color_opacity=\u00bb1″ column_shadow=\u00bbnone\u00bb column_border_radius=\u00bbnone\u00bb column_link_target=\u00bb_self\u00bb advanced_gradient_angle=\u00bb0″ gradient_direction=\u00bbleft_to_right\u00bb overlay_strength=\u00bb0.3″ width=\u00bb1\/3″ tablet_width_inherit=\u00bbdefault\u00bb animation_type=\u00bbdefault\u00bb bg_image_animation=\u00bbnone\u00bb border_type=\u00bbsimple\u00bb column_border_width=\u00bbnone\u00bb column_border_style=\u00bbsolid\u00bb gradient_type=\u00bbdefault\u00bb][image_with_animation image_url=\u00bb12581″ image_size=\u00bbcustom\u00bb animation_type=\u00bbentrance\u00bb animation=\u00bbFade In\u00bb hover_animation=\u00bbnone\u00bb alignment=\u00bb\u00bb border_radius=\u00bbnone\u00bb box_shadow=\u00bbnone\u00bb image_loading=\u00bbdefault\u00bb max_width=\u00bb100%\u00bb max_width_mobile=\u00bbdefault\u00bb custom_image_size=\u00bb60px\u00bb][vc_column_text]\n

          Contribuyentes<\/h3>\n

          del Impuesto de Sociedades o del Impuesto sobre la Renta de no Residentes, que participen en la financiaci\u00f3n de producciones espa\u00f1olas de pel\u00edculas cinematogr\u00e1ficas y de otras obras audiovisuales de ficci\u00f3n, animaci\u00f3n o documental: regulado en el art\u00edculo 65 bis<\/u>.[\/vc_column_text][nectar_btn size=\u00bbsmall\u00bb open_new_tab=\u00bbtrue\u00bb button_style=\u00bbregular\u00bb button_color_2=\u00bbExtra-Color-3″ icon_family=\u00bbfontawesome\u00bb el_class=\u00bbboton-gris\u00bb text=\u00bbVer m\u00e1s\u00bb url=\u00bb#\u00bb icon_fontawesome=\u00bbfa fa-angle-down\u00bb][vc_column_text el_class=\u00bbdestinatario-desplegable\u00bb]\n

          % DEDUCCI\u00d3N FISCAL<\/h3>\n

          El contribuyente que participe en la financiaci\u00f3n tendr\u00e1 derecho a acreditar la deducci\u00f3n prevista para la productora en el art\u00edculo 65.1 (con un m\u00e1ximo resultante de multiplicar por 1,20 el importe de las cantidades desembolsadas para la financiaci\u00f3n de la obra audiovisual)<\/p>\n

          El\u00a0exceso\u00a0podr\u00e1\u00a0ser\u00a0aplicado\u00a0por\u00a0la\u00a0productora.<\/p>\n

          L\u00cdMITES Y REQUISITOS<\/h3>\n
            \n
          1. No aplicable cuando el contribuyente est\u00e9 vinculado con la productora.<\/li>\n
          2. Suscripci\u00f3n de un contrato de financiaci\u00f3n entre la productora y el contribuyente que participa en la financiaci\u00f3n de la producci\u00f3n, con anterioridad a la finalizaci\u00f3n del per\u00edodo impositivo en que se genere la deducci\u00f3n.<\/li>\n
          3. Los contribuyentes no podr\u00e1n adquirir derechos de propiedad intelectual o de otra \u00edndole respecto de los resultados de la producci\u00f3n.<\/li>\n
          4. La productora no tendr\u00e1 derecho a la aplicaci\u00f3n de las deducciones previstas en el art\u00edculo 65.1. si el importe total deducido por el financiador coincide.<\/li>\n<\/ol>\n[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][\/vc_column][\/vc_row][vc_row type=\u00bbfull_width_background\u00bb full_screen_row_position=\u00bbmiddle\u00bb column_margin=\u00bbdefault\u00bb column_direction=\u00bbdefault\u00bb column_direction_tablet=\u00bbdefault\u00bb column_direction_phone=\u00bbdefault\u00bb scene_position=\u00bbcenter\u00bb top_padding=\u00bb30px\u00bb constrain_group_1=\u00bbyes\u00bb bottom_padding=\u00bb30px\u00bb bottom_margin=\u00bb50″ text_color=\u00bbdark\u00bb text_align=\u00bbcenter\u00bb row_border_radius=\u00bbnone\u00bb row_border_radius_applies=\u00bbbg\u00bb overflow=\u00bbvisible\u00bb advanced_gradient_angle=\u00bb0″ overlay_strength=\u00bb0.3″ gradient_direction=\u00bbleft_to_right\u00bb shape_divider_position=\u00bbbottom\u00bb bg_image_animation=\u00bbnone\u00bb gradient_type=\u00bbdefault\u00bb shape_type=\u00bb\u00bb][vc_column column_padding=\u00bbpadding-3-percent\u00bb column_padding_tablet=\u00bbinherit\u00bb column_padding_phone=\u00bbinherit\u00bb column_padding_position=\u00bball\u00bb column_element_spacing=\u00bbdefault\u00bb background_color_opacity=\u00bb1″ background_hover_color_opacity=\u00bb1″ column_shadow=\u00bbnone\u00bb column_border_radius=\u00bbnone\u00bb column_link_target=\u00bb_self\u00bb column_position=\u00bbdefault\u00bb advanced_gradient_angle=\u00bb0″ gradient_direction=\u00bbleft_to_right\u00bb overlay_strength=\u00bb0.3″ width=\u00bb1\/4″ tablet_width_inherit=\u00bbdefault\u00bb tablet_text_alignment=\u00bbdefault\u00bb phone_text_alignment=\u00bbdefault\u00bb animation_type=\u00bbdefault\u00bb bg_image_animation=\u00bbnone\u00bb border_type=\u00bbsimple\u00bb column_border_width=\u00bbnone\u00bb column_border_style=\u00bbsolid\u00bb gradient_type=\u00bbdefault\u00bb][\/vc_column][vc_column column_padding=\u00bbno-extra-padding\u00bb column_padding_tablet=\u00bbinherit\u00bb column_padding_phone=\u00bbinherit\u00bb column_padding_position=\u00bball\u00bb column_element_spacing=\u00bbdefault\u00bb background_color_opacity=\u00bb1″ background_hover_color_opacity=\u00bb1″ column_shadow=\u00bbnone\u00bb column_border_radius=\u00bbnone\u00bb column_link_target=\u00bb_self\u00bb column_position=\u00bbdefault\u00bb gradient_direction=\u00bbleft_to_right\u00bb overlay_strength=\u00bb0.3″ width=\u00bb1\/2″ tablet_width_inherit=\u00bbdefault\u00bb tablet_text_alignment=\u00bbdefault\u00bb phone_text_alignment=\u00bbdefault\u00bb animation_type=\u00bbdefault\u00bb bg_image_animation=\u00bbnone\u00bb border_type=\u00bbsimple\u00bb column_border_width=\u00bbnone\u00bb column_border_style=\u00bbsolid\u00bb][vc_custom_heading text=\u00bbProcedimiento de reconocimiento de la inversi\u00f3n en dos fases\u00bb font_container=\u00bbtag:h2|text_align:center\u00bb use_theme_fonts=\u00bbyes\u00bb][vc_column_text css=\u00bb.vc_custom_1663241091083{padding-top: 10px !important;padding-bottom: 10px !important;}\u00bb]Se establece un nuevo procedimiento de reconocimiento de la inversi\u00f3n<\/u> que se realiza por Departamento de Cultura del Gobierno de Navarra, seg\u00fan la Orden Foral 69\/2021, de 7 de mayo.[\/vc_column_text][nectar_btn size=\u00bbsmall\u00bb open_new_tab=\u00bbtrue\u00bb button_style=\u00bbregular\u00bb button_color_2=\u00bbExtra-Color-2″ icon_family=\u00bbnone\u00bb el_class=\u00bbboton\u00bb text=\u00bbInformaci\u00f3n\u00bb url=\u00bbhttps:\/\/www.culturanavarra.es\/es\/informacion-general\u00bb margin_right=\u00bb10px\u00bb][nectar_btn size=\u00bbsmall\u00bb open_new_tab=\u00bbtrue\u00bb button_style=\u00bbregular\u00bb button_color_2=\u00bbExtra-Color-2″ icon_family=\u00bbnone\u00bb el_class=\u00bbboton\u00bb text=\u00bbTramitaci\u00f3n\u00bb url=\u00bbhttps:\/\/www.navarra.es\/es\/tramites\/on\/-\/line\/deduccion-en-el-impuesto-de-sociedades-por-inversiones-en-producciones-cinematograficas-y-series-audiovisuales\u00bb][\/vc_column][vc_column column_padding=\u00bbno-extra-padding\u00bb column_padding_tablet=\u00bbinherit\u00bb column_padding_phone=\u00bbinherit\u00bb column_padding_position=\u00bball\u00bb column_element_spacing=\u00bbdefault\u00bb background_color_opacity=\u00bb1″ background_hover_color_opacity=\u00bb1″ column_shadow=\u00bbnone\u00bb column_border_radius=\u00bbnone\u00bb column_link_target=\u00bb_self\u00bb column_position=\u00bbdefault\u00bb gradient_direction=\u00bbleft_to_right\u00bb overlay_strength=\u00bb0.3″ width=\u00bb1\/4″ tablet_width_inherit=\u00bbdefault\u00bb tablet_text_alignment=\u00bbdefault\u00bb phone_text_alignment=\u00bbdefault\u00bb animation_type=\u00bbdefault\u00bb bg_image_animation=\u00bbnone\u00bb border_type=\u00bbsimple\u00bb column_border_width=\u00bbnone\u00bb column_border_style=\u00bbsolid\u00bb][\/vc_column][\/vc_row][vc_row type=\u00bbin_container\u00bb full_screen_row_position=\u00bbmiddle\u00bb column_margin=\u00bb100px\u00bb column_direction=\u00bbdefault\u00bb column_direction_tablet=\u00bbdefault\u00bb column_direction_phone=\u00bbdefault\u00bb scene_position=\u00bbcenter\u00bb text_color=\u00bbdark\u00bb text_align=\u00bbleft\u00bb row_border_radius=\u00bbnone\u00bb row_border_radius_applies=\u00bbbg\u00bb overflow=\u00bbvisible\u00bb class=\u00bbincentivo-dots\u00bb advanced_gradient_angle=\u00bb0″ overlay_strength=\u00bb0.3″ gradient_direction=\u00bbleft_to_right\u00bb shape_divider_position=\u00bbbottom\u00bb bg_image_animation=\u00bbnone\u00bb gradient_type=\u00bbdefault\u00bb shape_type=\u00bb\u00bb][vc_column column_padding=\u00bbno-extra-padding\u00bb column_padding_tablet=\u00bbinherit\u00bb column_padding_phone=\u00bbinherit\u00bb column_padding_position=\u00bball\u00bb column_element_spacing=\u00bbdefault\u00bb background_color_opacity=\u00bb1″ background_hover_color_opacity=\u00bb1″ column_shadow=\u00bbnone\u00bb column_border_radius=\u00bbnone\u00bb column_link_target=\u00bb_self\u00bb column_position=\u00bbdefault\u00bb gradient_direction=\u00bbleft_to_right\u00bb overlay_strength=\u00bb0.3″ width=\u00bb1\/3″ tablet_width_inherit=\u00bbdefault\u00bb tablet_text_alignment=\u00bbdefault\u00bb phone_text_alignment=\u00bbdefault\u00bb animation_type=\u00bbdefault\u00bb bg_image_animation=\u00bbnone\u00bb border_type=\u00bbsimple\u00bb column_border_width=\u00bbnone\u00bb column_border_style=\u00bbsolid\u00bb][vc_column_text css=\u00bb.vc_custom_1663241294851{padding-top: 10px !important;padding-bottom: 10px !important;}\u00bb el_class=\u00bbincentivo-dots-title\u00bb]01.<\/em><\/p>\n

            Solicitud informe previo sobre el cumplimiento de los requisitos y condiciones de la deducci\u00f3n.<\/strong>[\/vc_column_text][\/vc_column][vc_column column_padding=\u00bbpadding-5-percent\u00bb column_padding_tablet=\u00bbinherit\u00bb column_padding_phone=\u00bbinherit\u00bb column_padding_position=\u00bbbottom\u00bb column_element_spacing=\u00bbdefault\u00bb background_color_opacity=\u00bb1″ background_hover_color_opacity=\u00bb1″ column_shadow=\u00bbnone\u00bb column_border_radius=\u00bbnone\u00bb column_link_target=\u00bb_self\u00bb column_position=\u00bbdefault\u00bb el_class=\u00bbincentivo-dots-text\u00bb advanced_gradient_angle=\u00bb0″ gradient_direction=\u00bbleft_to_right\u00bb overlay_strength=\u00bb0.3″ width=\u00bb2\/3″ tablet_width_inherit=\u00bbdefault\u00bb tablet_text_alignment=\u00bbdefault\u00bb phone_text_alignment=\u00bbdefault\u00bb animation_type=\u00bbdefault\u00bb bg_image_animation=\u00bbnone\u00bb border_type=\u00bbsimple\u00bb column_border_width=\u00bbnone\u00bb column_border_style=\u00bbsolid\u00bb gradient_type=\u00bbdefault\u00bb][vc_column_text css=\u00bb.vc_custom_1737035462587{padding-top: 10px !important;padding-bottom: 10px !important;}\u00bb]\n

            OBJETIVO<\/h4>\n

            Que el\/la contribuyente, desde que presenta la solicitud, pueda consignar en su declaraci\u00f3n-liquidaci\u00f3n la deducci\u00f3n generada.<\/p>\n

            DOCUMENTACI\u00d3N NECESARIA<\/h4>\n

            La solicitud de informe previo se puede realizar en cualquier momento anterior a la solicitud de la validaci\u00f3n posterior.<\/p>\n

            No es necesario que la solicitud de informe previo est\u00e9 resuelta en el momento en el que se solicita la validaci\u00f3n posterior.<\/p>\n

            En el caso de coproducciones adem\u00e1s el presupuesto simplificado (pesta\u00f1as presentaci\u00f3n y coste de producci\u00f3n) de la coproductora navarra solicitante.<\/p>\n

              \n
            • Solicitud de informe previo.<\/li>\n
            • Datos b\u00e1sicos del proyecto.<\/li>\n
            • Memoria explicativa del proyecto.<\/li>\n
            • Declaraci\u00f3n responsable para deducci\u00f3n del 50% en su caso.<\/li>\n
            • Declaraci\u00f3n responsable de certificado de nacionalidad y de certificado de car\u00e1cter cultural.<\/li>\n
            • Declaraci\u00f3n responsable de cumplimiento de condiciones para aplicar un l\u00edmite de intensidad de ayudas superior al 50%, en su caso.<\/li>\n
            • Presupuesto de gastos del proyecto.<\/li>\n<\/ul>\n

              EMISI\u00d3N DEL INFORME<\/h4>\n

              En el plazo m\u00e1ximo de 3 meses a contar desde la presentaci\u00f3n de la solicitud.<\/p>\n

              La Direcci\u00f3n General de Cultura determinar\u00e1 si el proyecto cumple con las condiciones para tener derecho a practicar la deducci\u00f3n y establecer\u00e1 si corresponde aplicar el 45% o el 50% de deducci\u00f3n.[\/vc_column_text][\/vc_column][\/vc_row][vc_row type=\u00bbin_container\u00bb full_screen_row_position=\u00bbmiddle\u00bb column_margin=\u00bb100px\u00bb column_direction=\u00bbdefault\u00bb column_direction_tablet=\u00bbdefault\u00bb column_direction_phone=\u00bbdefault\u00bb scene_position=\u00bbcenter\u00bb text_color=\u00bbdark\u00bb text_align=\u00bbleft\u00bb row_border_radius=\u00bbnone\u00bb row_border_radius_applies=\u00bbbg\u00bb overflow=\u00bbvisible\u00bb class=\u00bbincentivo-dots\u00bb advanced_gradient_angle=\u00bb0″ overlay_strength=\u00bb0.3″ gradient_direction=\u00bbleft_to_right\u00bb shape_divider_position=\u00bbbottom\u00bb bg_image_animation=\u00bbnone\u00bb gradient_type=\u00bbdefault\u00bb shape_type=\u00bb\u00bb][vc_column column_padding=\u00bbno-extra-padding\u00bb column_padding_tablet=\u00bbinherit\u00bb column_padding_phone=\u00bbinherit\u00bb column_padding_position=\u00bball\u00bb column_element_spacing=\u00bbdefault\u00bb background_color_opacity=\u00bb1″ background_hover_color_opacity=\u00bb1″ column_shadow=\u00bbnone\u00bb column_border_radius=\u00bbnone\u00bb column_link_target=\u00bb_self\u00bb column_position=\u00bbdefault\u00bb gradient_direction=\u00bbleft_to_right\u00bb overlay_strength=\u00bb0.3″ width=\u00bb1\/3″ tablet_width_inherit=\u00bbdefault\u00bb tablet_text_alignment=\u00bbdefault\u00bb phone_text_alignment=\u00bbdefault\u00bb animation_type=\u00bbdefault\u00bb bg_image_animation=\u00bbnone\u00bb border_type=\u00bbsimple\u00bb column_border_width=\u00bbnone\u00bb column_border_style=\u00bbsolid\u00bb][vc_column_text css=\u00bb.vc_custom_1663242206008{padding-top: 10px !important;padding-bottom: 10px !important;}\u00bb el_class=\u00bbincentivo-dots-title\u00bb]02.<\/em><\/p>\n

              Justificaci\u00f3n de la inversi\u00f3n realizada y del cumplimiento de los requisitos establecidos.<\/strong>[\/vc_column_text][\/vc_column][vc_column column_padding=\u00bbpadding-5-percent\u00bb column_padding_tablet=\u00bbinherit\u00bb column_padding_phone=\u00bbinherit\u00bb column_padding_position=\u00bbbottom\u00bb column_element_spacing=\u00bbdefault\u00bb background_color_opacity=\u00bb1″ background_hover_color_opacity=\u00bb1″ column_shadow=\u00bbnone\u00bb column_border_radius=\u00bbnone\u00bb column_link_target=\u00bb_self\u00bb column_position=\u00bbdefault\u00bb el_class=\u00bbincentivo-dots-text\u00bb advanced_gradient_angle=\u00bb0″ gradient_direction=\u00bbleft_to_right\u00bb overlay_strength=\u00bb0.3″ width=\u00bb2\/3″ tablet_width_inherit=\u00bbdefault\u00bb tablet_text_alignment=\u00bbdefault\u00bb phone_text_alignment=\u00bbdefault\u00bb animation_type=\u00bbdefault\u00bb bg_image_animation=\u00bbnone\u00bb border_type=\u00bbsimple\u00bb column_border_width=\u00bbnone\u00bb column_border_style=\u00bbsolid\u00bb gradient_type=\u00bbdefault\u00bb][vc_column_text css=\u00bb.vc_custom_1768296608860{padding-top: 10px !important;padding-bottom: 10px !important;}\u00bb]\n

              OBJETIVO<\/h4>\n

              Validaci\u00f3n de la inversi\u00f3n realizada y determinar la base de deducci\u00f3n.<\/p>\n

              DOCUMENTACI\u00d3N NECESARIA<\/h4>\n

              La solicitud de validaci\u00f3n posterior debe tramitarse obligatoriamente en el plazo de seis meses desde la solicitud del certificado de nacionalidad para el proyecto audiovisual.<\/p>\n

              No es necesario que la solicitud de informe previo est\u00e9 resuelta en el momento en el que se solicita la validaci\u00f3n posterior.<\/p>\n

                \n
              • Solicitud de informe de validaci\u00f3n.<\/li>\n
              • Declaraci\u00f3n del coste de la obra audiovisual.<\/li>\n<\/ul>\n

                En el caso de coproducciones adem\u00e1s el declaraci\u00f3n de coste simplificada (pesta\u00f1as presentaci\u00f3n y coste de producci\u00f3n) de la coproductora navarra solicitante.<\/p>\n

                  \n
                • Informe especial de auditor\u00eda de revisi\u00f3n y verificaci\u00f3n del coste de la pel\u00edcula o de la serie.<\/li>\n
                • Certificado de nacionalidad.<\/li>\n
                • Certificado de car\u00e1cter cultural.<\/li>\n
                • Comunicaci\u00f3n de fecha de inicio y fin de producci\u00f3n.<\/li>\n
                • Justificante de entrega de copia de la obra audiovisual expedido por el archivo de la Filmoteca de Navarra.<\/li>\n
                • Acreditaci\u00f3n de cumplir con las obligaciones establecidas en el art\u00edculo 65.6 de la Ley Foral del Impuesto sobre Sociedades.<\/li>\n
                • Declaraci\u00f3n responsable r\u00e9gimen tributario componentes AIE, en su caso<\/li>\n
                • En el caso de coproducciones: \u00faltimo contrato de coproducci\u00f3n firmado por todos los coproductores en el que conste expresamente los porcentajes de ejecuci\u00f3n asumidos y los de titularidad<\/li>\n
                • En el caso de coproducciones internacionales: resoluci\u00f3n de aprobaci\u00f3n de coproducci\u00f3n internacional emitida por el ICAA<\/li>\n<\/ul>\n

                  EMISI\u00d3N DEL INFORME<\/h4>\n

                  En el plazo m\u00e1ximo de 6 meses desde la presentaci\u00f3n de la documentaci\u00f3n que justifica la deducci\u00f3n.<\/p>\n

                  La Direcci\u00f3n General de Cultura determinar\u00e1 el importe de la base de deducci\u00f3n teniendo en cuenta la inversi\u00f3n
                  \nde la productora, los gastos realizados en territorio navarro y las ayudas recibidas.[\/vc_column_text][\/vc_column][\/vc_row][vc_row type=\u00bbfull_width_background\u00bb full_screen_row_position=\u00bbmiddle\u00bb column_margin=\u00bbdefault\u00bb column_direction=\u00bbdefault\u00bb column_direction_tablet=\u00bbdefault\u00bb column_direction_phone=\u00bbdefault\u00bb scene_position=\u00bbcenter\u00bb top_padding=\u00bb30px\u00bb constrain_group_1=\u00bbyes\u00bb bottom_padding=\u00bb30px\u00bb bottom_margin=\u00bb50″ text_color=\u00bbdark\u00bb text_align=\u00bbleft\u00bb row_border_radius=\u00bbnone\u00bb row_border_radius_applies=\u00bbbg\u00bb overflow=\u00bbvisible\u00bb advanced_gradient_angle=\u00bb0″ overlay_strength=\u00bb0.3″ gradient_direction=\u00bbleft_to_right\u00bb shape_divider_position=\u00bbbottom\u00bb bg_image_animation=\u00bbnone\u00bb gradient_type=\u00bbdefault\u00bb shape_type=\u00bb\u00bb][vc_column column_padding=\u00bbpadding-3-percent\u00bb column_padding_tablet=\u00bbinherit\u00bb column_padding_phone=\u00bbinherit\u00bb column_padding_position=\u00bball\u00bb column_element_spacing=\u00bbdefault\u00bb background_color_opacity=\u00bb1″ background_hover_color_opacity=\u00bb1″ column_shadow=\u00bbnone\u00bb column_border_radius=\u00bbnone\u00bb column_link_target=\u00bb_self\u00bb column_position=\u00bbdefault\u00bb advanced_gradient_angle=\u00bb0″ gradient_direction=\u00bbleft_to_right\u00bb overlay_strength=\u00bb0.3″ width=\u00bb1\/4″ tablet_width_inherit=\u00bbdefault\u00bb tablet_text_alignment=\u00bbdefault\u00bb phone_text_alignment=\u00bbdefault\u00bb animation_type=\u00bbdefault\u00bb bg_image_animation=\u00bbnone\u00bb border_type=\u00bbsimple\u00bb column_border_width=\u00bbnone\u00bb column_border_style=\u00bbsolid\u00bb gradient_type=\u00bbdefault\u00bb][\/vc_column][vc_column column_padding=\u00bbno-extra-padding\u00bb column_padding_tablet=\u00bbinherit\u00bb column_padding_phone=\u00bbinherit\u00bb column_padding_position=\u00bball\u00bb column_element_spacing=\u00bbdefault\u00bb background_color_opacity=\u00bb1″ background_hover_color_opacity=\u00bb1″ column_shadow=\u00bbnone\u00bb column_border_radius=\u00bbnone\u00bb column_link_target=\u00bb_self\u00bb column_position=\u00bbdefault\u00bb gradient_direction=\u00bbleft_to_right\u00bb overlay_strength=\u00bb0.3″ width=\u00bb1\/2″ tablet_width_inherit=\u00bbdefault\u00bb tablet_text_alignment=\u00bbdefault\u00bb phone_text_alignment=\u00bbdefault\u00bb animation_type=\u00bbdefault\u00bb bg_image_animation=\u00bbnone\u00bb border_type=\u00bbsimple\u00bb column_border_width=\u00bbnone\u00bb column_border_style=\u00bbsolid\u00bb][vc_custom_heading text=\u00bbComposici\u00f3n de la base de deducci\u00f3n\u00bb font_container=\u00bbtag:h2|text_align:center\u00bb use_theme_fonts=\u00bbyes\u00bb][\/vc_column][vc_column column_padding=\u00bbno-extra-padding\u00bb column_padding_tablet=\u00bbinherit\u00bb column_padding_phone=\u00bbinherit\u00bb column_padding_position=\u00bball\u00bb column_element_spacing=\u00bbdefault\u00bb background_color_opacity=\u00bb1″ background_hover_color_opacity=\u00bb1″ column_shadow=\u00bbnone\u00bb column_border_radius=\u00bbnone\u00bb column_link_target=\u00bb_self\u00bb column_position=\u00bbdefault\u00bb gradient_direction=\u00bbleft_to_right\u00bb overlay_strength=\u00bb0.3″ width=\u00bb1\/4″ tablet_width_inherit=\u00bbdefault\u00bb tablet_text_alignment=\u00bbdefault\u00bb phone_text_alignment=\u00bbdefault\u00bb animation_type=\u00bbdefault\u00bb bg_image_animation=\u00bbnone\u00bb border_type=\u00bbsimple\u00bb column_border_width=\u00bbnone\u00bb column_border_style=\u00bbsolid\u00bb][\/vc_column][\/vc_row][vc_row type=\u00bbin_container\u00bb full_screen_row_position=\u00bbmiddle\u00bb column_margin=\u00bb70px\u00bb equal_height=\u00bbyes\u00bb content_placement=\u00bbtop\u00bb column_direction=\u00bbdefault\u00bb column_direction_tablet=\u00bbdefault\u00bb column_direction_phone=\u00bbdefault\u00bb scene_position=\u00bbcenter\u00bb top_padding=\u00bb25px\u00bb constrain_group_1=\u00bbyes\u00bb bottom_padding=\u00bb25px\u00bb left_padding_desktop=\u00bb25px\u00bb constrain_group_2=\u00bbyes\u00bb right_padding_desktop=\u00bb25px\u00bb text_color=\u00bbdark\u00bb text_align=\u00bbleft\u00bb row_border_radius=\u00bb15px\u00bb row_border_radius_applies=\u00bbinner\u00bb overflow=\u00bbvisible\u00bb class=\u00bbinfo-deduccion\u00bb advanced_gradient_angle=\u00bb0″ overlay_strength=\u00bb0.3″ gradient_direction=\u00bbleft_to_right\u00bb shape_divider_position=\u00bbbottom\u00bb bg_image_animation=\u00bbnone\u00bb gradient_type=\u00bbdefault\u00bb shape_type=\u00bb\u00bb][vc_column column_padding=\u00bbpadding-3-percent\u00bb column_padding_tablet=\u00bbinherit\u00bb column_padding_phone=\u00bbinherit\u00bb column_padding_position=\u00bball\u00bb column_element_spacing=\u00bbdefault\u00bb background_color=\u00bb#f5f5f5″ background_color_opacity=\u00bb1″ background_hover_color_opacity=\u00bb1″ column_shadow=\u00bbnone\u00bb column_border_radius=\u00bbnone\u00bb column_link_target=\u00bb_self\u00bb column_position=\u00bbdefault\u00bb advanced_gradient_angle=\u00bb0″ gradient_direction=\u00bbleft_to_right\u00bb overlay_strength=\u00bb0.3″ width=\u00bb1\/3″ tablet_width_inherit=\u00bbdefault\u00bb tablet_text_alignment=\u00bbdefault\u00bb phone_text_alignment=\u00bbdefault\u00bb animation_type=\u00bbdefault\u00bb bg_image_animation=\u00bbnone\u00bb border_type=\u00bbsimple\u00bb column_border_width=\u00bbnone\u00bb column_border_style=\u00bbsolid\u00bb gradient_type=\u00bbdefault\u00bb][vc_column_text el_class=\u00bblista-gastos\u00bb]\n

                  GASTOS<\/h3>\n
                    \n
                  • El coste de la producci\u00f3n hasta la consecuci\u00f3n de la copia est\u00e1ndar o master digital, con ciertas especialidades y l\u00edmites.<\/li>\n
                  • Gasto de promoci\u00f3n y publicidad (l\u00edmite el 40% coste de producci\u00f3n).<\/li>\n
                  • Gasto del informe especial de auditor\u00eda.<\/li>\n
                  • Gasto de adaptaci\u00f3n a soporte.*<\/li>\n
                  • Gasto de realizaci\u00f3n de soportes para preservar la obra y obtenci\u00f3n de copias.*<\/li>\n<\/ul>\n

                    Todos los gastos efectuados entre los 24 meses anteriores a la fecha de inicio del rodaje y los 24 meses posteriores<\/u> a la fecha de fin de rodaje.<\/p>\n

                    * Necesarios para la exhibici\u00f3n en salas o explotaci\u00f3n cinematogr\u00e1fica, o , en el caso de las series, para la retransmisi\u00f3n en televisiones o en plataformas que ofrezcan contenidos streaming.<\/p>\n

                    NO forman parte de la base de deducci\u00f3n:<\/u>
                    \nLos gastos financieros y los impuestos indirectos.<\/u><\/p>\n

                    Todos los gastos efectuados entre 24 meses antes y 24 meses despu\u00e9s del rodaje.[\/vc_column_text][\/vc_column][vc_column column_padding=\u00bbpadding-3-percent\u00bb column_padding_tablet=\u00bbinherit\u00bb column_padding_phone=\u00bbpadding-3-percent\u00bb column_padding_position=\u00bbtop-bottom\u00bb column_element_spacing=\u00bbdefault\u00bb background_color=\u00bb#f5f5f5″ background_color_opacity=\u00bb1″ background_hover_color_opacity=\u00bb1″ column_shadow=\u00bbnone\u00bb column_border_radius=\u00bbnone\u00bb column_link_target=\u00bb_self\u00bb column_position=\u00bbdefault\u00bb el_class=\u00bbayuda-limites\u00bb advanced_gradient_angle=\u00bb0″ gradient_direction=\u00bbleft_to_right\u00bb overlay_strength=\u00bb0.3″ width=\u00bb2\/3″ tablet_width_inherit=\u00bbdefault\u00bb tablet_text_alignment=\u00bbdefault\u00bb phone_text_alignment=\u00bbdefault\u00bb animation_type=\u00bbdefault\u00bb bg_image_animation=\u00bbnone\u00bb border_type=\u00bbsimple\u00bb column_border_width=\u00bbnone\u00bb column_border_style=\u00bbsolid\u00bb gradient_type=\u00bbdefault\u00bb][vc_column_text]\n

                      \n
                    • \n

                      Especialidades<\/h3>\n<\/li>\n
                    • \n

                      L\u00edmites<\/h3>\n<\/li>\n
                    • Remuneraci\u00f3n del productor ejecutivo (con contrato espec\u00edfico + objeto social producci\u00f3n ejecutiva + participaci\u00f3n efectiva).<\/li>\n
                    • No puede exceder del mayor de los siguientes l\u00edmites: a) El 10 por ciento del coste de producci\u00f3n; b) 100.000 euros<\/li>\n
                    • Importe de los gastos generales.<\/li>\n
                    • Hasta el 10 por 100 del coste de producci\u00f3n. Se imputar\u00e1 a gastos generales:
                      \nGastos del personal de plantilla que no tenga contrato laboral espec\u00edfico para la obra objeto de la deducci\u00f3n.
                      \nLos gastos de suministros que se produzcan en el domicilio social de la productora y este no sea el local directamente vinculado con el rodaje.
                      \nGastos de servicios de restauraci\u00f3n, hosteler\u00eda, viajes
                      \ny desplazamientos, telefon\u00eda e internet, producidos fuera del per\u00edodo de rodaje.<\/li>\n
                    • Gastos correspondientes a suministros (agua, electricidad, gas, limpieza).<\/li>\n
                    • Producidos, dentro del periodo de rodaje, en locales o instalaciones directamente vinculadas con el rodaje.<\/li>\n
                    • El coste de la amortizaci\u00f3n (material t\u00e9cnico propiedad de la productora).<\/li>\n
                    • La correspondiente al tiempo de utilizaci\u00f3n en la realizaci\u00f3n e la obra<\/li>\n
                    • Servicios de restauraci\u00f3n, hosteler\u00eda, viajes, desplazamientos, telefon\u00eda e internet.audiovisual.<\/li>\n
                    • Dentro del per\u00edodo de rodaje.<\/li>\n<\/ul>\n[\/vc_column_text][\/vc_column][\/vc_row][vc_row type=\u00bbfull_width_background\u00bb full_screen_row_position=\u00bbmiddle\u00bb column_margin=\u00bbdefault\u00bb column_direction=\u00bbdefault\u00bb column_direction_tablet=\u00bbdefault\u00bb column_direction_phone=\u00bbdefault\u00bb scene_position=\u00bbcenter\u00bb top_padding=\u00bb30px\u00bb constrain_group_1=\u00bbyes\u00bb bottom_padding=\u00bb30px\u00bb bottom_margin=\u00bb50″ text_color=\u00bbdark\u00bb text_align=\u00bbleft\u00bb row_border_radius=\u00bbnone\u00bb row_border_radius_applies=\u00bbbg\u00bb overflow=\u00bbvisible\u00bb advanced_gradient_angle=\u00bb0″ overlay_strength=\u00bb0.3″ gradient_direction=\u00bbleft_to_right\u00bb shape_divider_position=\u00bbbottom\u00bb bg_image_animation=\u00bbnone\u00bb gradient_type=\u00bbdefault\u00bb shape_type=\u00bb\u00bb][vc_column column_padding=\u00bbpadding-3-percent\u00bb column_padding_tablet=\u00bbinherit\u00bb column_padding_phone=\u00bbinherit\u00bb column_padding_position=\u00bball\u00bb column_element_spacing=\u00bbdefault\u00bb background_color_opacity=\u00bb1″ background_hover_color_opacity=\u00bb1″ column_shadow=\u00bbnone\u00bb column_border_radius=\u00bbnone\u00bb column_link_target=\u00bb_self\u00bb column_position=\u00bbdefault\u00bb advanced_gradient_angle=\u00bb0″ gradient_direction=\u00bbleft_to_right\u00bb overlay_strength=\u00bb0.3″ width=\u00bb1\/4″ tablet_width_inherit=\u00bbdefault\u00bb tablet_text_alignment=\u00bbdefault\u00bb phone_text_alignment=\u00bbdefault\u00bb animation_type=\u00bbdefault\u00bb bg_image_animation=\u00bbnone\u00bb border_type=\u00bbsimple\u00bb column_border_width=\u00bbnone\u00bb column_border_style=\u00bbsolid\u00bb gradient_type=\u00bbdefault\u00bb][\/vc_column][vc_column column_padding=\u00bbno-extra-padding\u00bb column_padding_tablet=\u00bbinherit\u00bb column_padding_phone=\u00bbinherit\u00bb column_padding_position=\u00bball\u00bb column_element_spacing=\u00bbdefault\u00bb background_color_opacity=\u00bb1″ background_hover_color_opacity=\u00bb1″ column_shadow=\u00bbnone\u00bb column_border_radius=\u00bbnone\u00bb column_link_target=\u00bb_self\u00bb column_position=\u00bbdefault\u00bb gradient_direction=\u00bbleft_to_right\u00bb overlay_strength=\u00bb0.3″ width=\u00bb1\/2″ tablet_width_inherit=\u00bbdefault\u00bb tablet_text_alignment=\u00bbdefault\u00bb phone_text_alignment=\u00bbdefault\u00bb animation_type=\u00bbdefault\u00bb bg_image_animation=\u00bbnone\u00bb border_type=\u00bbsimple\u00bb column_border_width=\u00bbnone\u00bb column_border_style=\u00bbsolid\u00bb][vc_custom_heading text=\u00bbGasto en territorio navarro\u00bb font_container=\u00bbtag:h2|text_align:center\u00bb use_theme_fonts=\u00bbyes\u00bb][\/vc_column][vc_column column_padding=\u00bbno-extra-padding\u00bb column_padding_tablet=\u00bbinherit\u00bb column_padding_phone=\u00bbinherit\u00bb column_padding_position=\u00bball\u00bb column_element_spacing=\u00bbdefault\u00bb background_color_opacity=\u00bb1″ background_hover_color_opacity=\u00bb1″ column_shadow=\u00bbnone\u00bb column_border_radius=\u00bbnone\u00bb column_link_target=\u00bb_self\u00bb column_position=\u00bbdefault\u00bb gradient_direction=\u00bbleft_to_right\u00bb overlay_strength=\u00bb0.3″ width=\u00bb1\/4″ tablet_width_inherit=\u00bbdefault\u00bb tablet_text_alignment=\u00bbdefault\u00bb phone_text_alignment=\u00bbdefault\u00bb animation_type=\u00bbdefault\u00bb bg_image_animation=\u00bbnone\u00bb border_type=\u00bbsimple\u00bb column_border_width=\u00bbnone\u00bb column_border_style=\u00bbsolid\u00bb][\/vc_column][\/vc_row][vc_row type=\u00bbfull_width_background\u00bb full_screen_row_position=\u00bbmiddle\u00bb column_margin=\u00bb70px\u00bb equal_height=\u00bbyes\u00bb content_placement=\u00bbtop\u00bb column_direction=\u00bbdefault\u00bb column_direction_tablet=\u00bbdefault\u00bb column_direction_phone=\u00bbdefault\u00bb bg_image=\u00bb12615″ bg_position=\u00bbcenter bottom\u00bb background_image_loading=\u00bbdefault\u00bb bg_repeat=\u00bbno-repeat\u00bb scene_position=\u00bbcenter\u00bb top_padding=\u00bb90px\u00bb constrain_group_1=\u00bbyes\u00bb bottom_padding=\u00bb90px\u00bb left_padding_desktop=\u00bb25px\u00bb constrain_group_2=\u00bbyes\u00bb right_padding_desktop=\u00bb25px\u00bb text_color=\u00bbdark\u00bb text_align=\u00bbleft\u00bb row_border_radius=\u00bb15px\u00bb row_border_radius_applies=\u00bbinner\u00bb overflow=\u00bbvisible\u00bb class=\u00bbinfo-deduccion\u00bb advanced_gradient_angle=\u00bb0″ overlay_strength=\u00bb0.3″ gradient_direction=\u00bbleft_to_right\u00bb shape_divider_position=\u00bbbottom\u00bb bg_image_animation=\u00bbnone\u00bb gradient_type=\u00bbdefault\u00bb shape_type=\u00bb\u00bb][vc_column column_padding=\u00bbpadding-3-percent\u00bb column_padding_tablet=\u00bbinherit\u00bb column_padding_phone=\u00bbinherit\u00bb column_padding_position=\u00bball\u00bb column_element_spacing=\u00bbdefault\u00bb background_color_opacity=\u00bb1″ background_hover_color_opacity=\u00bb1″ column_shadow=\u00bbnone\u00bb column_border_radius=\u00bbnone\u00bb column_link_target=\u00bb_self\u00bb column_position=\u00bbdefault\u00bb advanced_gradient_angle=\u00bb0″ gradient_direction=\u00bbleft_to_right\u00bb overlay_strength=\u00bb0.3″ width=\u00bb1\/2″ tablet_width_inherit=\u00bbdefault\u00bb tablet_text_alignment=\u00bbdefault\u00bb phone_text_alignment=\u00bbdefault\u00bb animation_type=\u00bbdefault\u00bb bg_image_animation=\u00bbnone\u00bb border_type=\u00bbsimple\u00bb column_border_width=\u00bbnone\u00bb column_border_style=\u00bbsolid\u00bb gradient_type=\u00bbdefault\u00bb][vc_column_text el_class=\u00bblista-gastos\u00bb]Los servicios que se efect\u00faen desde Navarra, cuando quien los preste tenga el domicilio fiscal en territorio navarro.<\/p>\n

                      Los gastos correspondientes a adquisiciones de bienes utilizados en territorio navarro y realizadas a personas o entidades que tengan el domicilio fiscal en Navarra.<\/p>\n

                      Los gastos de amortizaci\u00f3n derivados de elementos del inmovilizado material o intangible, cuando su utilizaci\u00f3n efectiva se produzca en territorio navarro y quien realice la entrega tenga su domicilio fiscal en dicho territorio.<\/p>\n

                      Tambi\u00e9n se considerar\u00e1n realizados en Navarra los gastos que se especifican a la derecha:[\/vc_column_text][\/vc_column][vc_column column_padding=\u00bbpadding-3-percent\u00bb column_padding_tablet=\u00bbinherit\u00bb column_padding_phone=\u00bbpadding-3-percent\u00bb column_padding_position=\u00bball\u00bb column_element_spacing=\u00bbdefault\u00bb background_color_opacity=\u00bb1″ background_hover_color_opacity=\u00bb1″ column_shadow=\u00bbnone\u00bb column_border_radius=\u00bbnone\u00bb column_link_target=\u00bb_self\u00bb column_position=\u00bbdefault\u00bb advanced_gradient_angle=\u00bb0″ gradient_direction=\u00bbleft_to_right\u00bb overlay_strength=\u00bb0.3″ width=\u00bb1\/2″ tablet_width_inherit=\u00bbdefault\u00bb tablet_text_alignment=\u00bbdefault\u00bb phone_text_alignment=\u00bbdefault\u00bb animation_type=\u00bbdefault\u00bb bg_image_animation=\u00bbnone\u00bb border_type=\u00bbsimple\u00bb column_border_width=\u00bbnone\u00bb column_border_style=\u00bbsolid\u00bb gradient_type=\u00bbdefault\u00bb][vc_column_text el_class=\u00bblista-gastos\u00bb]\n

                        \n
                      • Los gastos derivados del pago de salarios de trabajadores en r\u00e9gimen laboral, cuando los trabajos o servicios se presten en Navarra<\/li>\n
                      • Los gastos derivados de suministros de agua, gas o electricidad, cuando se realice desde territorio navarro la puesta a disposici\u00f3n del adquirente, entendiendo como tal el lugar en el que est\u00e1 sito el contador o acometida.<\/li>\n
                      • Los gastos derivados del pago de seguros, cuando la localizaci\u00f3n del riesgo o del compromiso se produzca en territorio navarro.<\/li>\n
                      • Los gastos relacionados con la cesi\u00f3n de uso o arrendamiento de bienes inmuebles, cuando dichos bienes radiquen en territorio navarro.<\/li>\n
                      • Los gastos de hosteler\u00eda y restauraci\u00f3n, cuando el servicio se preste en establecimientos situados en territorio navarro. Excepto para los servicios prestados por empresas de catering.<\/li>\n<\/ul>\n[\/vc_column_text][\/vc_column][\/vc_row]\n","protected":false},"excerpt":{"rendered":"

                        [vc_row type=\u00bbfull_width_background\u00bb full_screen_row_position=\u00bbmiddle\u00bb column_margin=\u00bbdefault\u00bb column_direction=\u00bbdefault\u00bb column_direction_tablet=\u00bbdefault\u00bb column_direction_phone=\u00bbdefault\u00bb bg_image=\u00bb43294″ bg_position=\u00bbcenter center\u00bb background_image_loading=\u00bbdefault\u00bb bg_repeat=\u00bbno-repeat\u00bb scene_position=\u00bbtop\u00bb top_padding=\u00bb240″ bottom_padding=\u00bb240″ text_color=\u00bblight\u00bb text_align=\u00bbleft\u00bb row_border_radius=\u00bbnone\u00bb row_border_radius_applies=\u00bbbg\u00bb overflow=\u00bbvisible\u00bb color_overlay=\u00bb#000000″ advanced_gradient_angle=\u00bb0″ overlay_strength=\u00bb0.3″ gradient_direction=\u00bbleft_to_right\u00bb shape_divider_position=\u00bbbottom\u00bb bg_image_animation=\u00bbnone\u00bb gradient_type=\u00bbdefault\u00bb shape_type=\u00bb\u00bb][vc_column column_padding=\u00bbno-extra-padding\u00bb column_padding_tablet=\u00bbinherit\u00bb column_padding_phone=\u00bbinherit\u00bb column_padding_position=\u00bball\u00bb column_element_spacing=\u00bbdefault\u00bb background_color_opacity=\u00bb1″ background_hover_color_opacity=\u00bb1″ column_shadow=\u00bbnone\u00bb column_border_radius=\u00bbnone\u00bb column_link_target=\u00bb_self\u00bb column_position=\u00bbdefault\u00bb gradient_direction=\u00bbleft_to_right\u00bb overlay_strength=\u00bb0.3″ width=\u00bb1\/1″ tablet_width_inherit=\u00bbdefault\u00bb tablet_text_alignment=\u00bbdefault\u00bb phone_text_alignment=\u00bbdefault\u00bb animation_type=\u00bbdefault\u00bb bg_image_animation=\u00bbnone\u00bb border_type=\u00bbsimple\u00bb column_border_width=\u00bbnone\u00bb column_border_style=\u00bbsolid\u00bb][vc_column_text] Incentivo fiscal audiovisual en Navarra [\/vc_column_text][\/vc_column][\/vc_row][vc_row type=\u00bbfull_width_background\u00bb full_screen_row_position=\u00bbmiddle\u00bb column_margin=\u00bbdefault\u00bb column_direction=\u00bbdefault\u00bb column_direction_tablet=\u00bbdefault\u00bb column_direction_phone=\u00bbdefault\u00bb bg_color=\u00bb#f5f5f5″ scene_position=\u00bbcenter\u00bb top_padding=\u00bb30px\u00bb constrain_group_1=\u00bbyes\u00bb bottom_padding=\u00bb30px\u00bb bottom_margin=\u00bb50″ text_color=\u00bbdark\u00bb text_align=\u00bbleft\u00bb row_border_radius=\u00bbnone\u00bb row_border_radius_applies=\u00bbbg\u00bb overflow=\u00bbvisible\u00bb advanced_gradient_angle=\u00bb0″ overlay_strength=\u00bb0.3″ gradient_direction=\u00bbleft_to_right\u00bb shape_divider_position=\u00bbbottom\u00bb bg_image_animation=\u00bbnone\u00bb gradient_type=\u00bbdefault\u00bb shape_type=\u00bb\u00bb][vc_column column_padding=\u00bbpadding-3-percent\u00bb column_padding_tablet=\u00bbinherit\u00bb column_padding_phone=\u00bbinherit\u00bb column_padding_position=\u00bball\u00bb column_element_spacing=\u00bbdefault\u00bb background_color_opacity=\u00bb1″ background_hover_color_opacity=\u00bb1″ column_shadow=\u00bbnone\u00bb column_border_radius=\u00bbnone\u00bb column_link_target=\u00bb_self\u00bb column_position=\u00bbdefault\u00bb el_class=\u00bbtxtdcha\u00bb advanced_gradient_angle=\u00bb0″ gradient_direction=\u00bbleft_to_right\u00bb overlay_strength=\u00bb0.3″ width=\u00bb1\/2″ tablet_width_inherit=\u00bbdefault\u00bb tablet_text_alignment=\u00bbdefault\u00bb phone_text_alignment=\u00bbdefault\u00bb animation_type=\u00bbdefault\u00bb bg_image_animation=\u00bbnone\u00bb border_type=\u00bbsimple\u00bb column_border_width=\u00bbnone\u00bb column_border_style=\u00bbsolid\u00bb gradient_type=\u00bbdefault\u00bb][vc_column_text]Deducci\u00f3n por inversiones en pel\u00edculas cinematogr\u00e1ficas y otras obras audiovisuales (Ley Foral 26\/2016 del Impuesto de Sociedades de Navarra, art\u00edculo 65)[\/vc_column_text][\/vc_column][vc_column column_padding=\u00bbpadding-3-percent\u00bb column_padding_tablet=\u00bbinherit\u00bb column_padding_phone=\u00bbinherit\u00bb column_padding_position=\u00bball\u00bb column_element_spacing=\u00bbdefault\u00bb background_color_opacity=\u00bb1″ background_hover_color_opacity=\u00bb1″ column_shadow=\u00bbnone\u00bb column_border_radius=\u00bbnone\u00bb column_link_target=\u00bb_self\u00bb column_position=\u00bbdefault\u00bb advanced_gradient_angle=\u00bb0″ gradient_direction=\u00bbleft_to_right\u00bb overlay_strength=\u00bb0.3″ width=\u00bb1\/2″ tablet_width_inherit=\u00bbdefault\u00bb tablet_text_alignment=\u00bbdefault\u00bb phone_text_alignment=\u00bbdefault\u00bb animation_type=\u00bbdefault\u00bb bg_image_animation=\u00bbnone\u00bb border_type=\u00bbsimple\u00bb column_border_width=\u00bbnone\u00bb column_border_style=\u00bbsolid\u00bb gradient_type=\u00bbdefault\u00bb][vc_column_text]M\u00e1s informaci\u00f3n en: www.culturanavarra.es\/es\/informacion-general validacion.incentivo.audiovisual@navarra.es Tel: 848 43 35 05 | 848 42 47 58[\/vc_column_text][nectar_btn size=\u00bbmedium\u00bb 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Navarra - NFI\" \/>\n<meta property=\"og:description\" content=\"[vc_row type=\u00bbfull_width_background\u00bb full_screen_row_position=\u00bbmiddle\u00bb column_margin=\u00bbdefault\u00bb column_direction=\u00bbdefault\u00bb column_direction_tablet=\u00bbdefault\u00bb column_direction_phone=\u00bbdefault\u00bb bg_image=\u00bb43294″ bg_position=\u00bbcenter center\u00bb background_image_loading=\u00bbdefault\u00bb bg_repeat=\u00bbno-repeat\u00bb scene_position=\u00bbtop\u00bb top_padding=\u00bb240″ bottom_padding=\u00bb240″ text_color=\u00bblight\u00bb text_align=\u00bbleft\u00bb row_border_radius=\u00bbnone\u00bb row_border_radius_applies=\u00bbbg\u00bb overflow=\u00bbvisible\u00bb color_overlay=\u00bb#000000″ advanced_gradient_angle=\u00bb0″ overlay_strength=\u00bb0.3″ gradient_direction=\u00bbleft_to_right\u00bb shape_divider_position=\u00bbbottom\u00bb bg_image_animation=\u00bbnone\u00bb gradient_type=\u00bbdefault\u00bb shape_type=\u00bb\u00bb][vc_column 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column_element_spacing=\u00bbdefault\u00bb background_color_opacity=\u00bb1″ background_hover_color_opacity=\u00bb1″ column_shadow=\u00bbnone\u00bb column_border_radius=\u00bbnone\u00bb column_link_target=\u00bb_self\u00bb column_position=\u00bbdefault\u00bb el_class=\u00bbtxtdcha\u00bb advanced_gradient_angle=\u00bb0″ gradient_direction=\u00bbleft_to_right\u00bb overlay_strength=\u00bb0.3″ width=\u00bb1\/2″ tablet_width_inherit=\u00bbdefault\u00bb tablet_text_alignment=\u00bbdefault\u00bb phone_text_alignment=\u00bbdefault\u00bb animation_type=\u00bbdefault\u00bb bg_image_animation=\u00bbnone\u00bb border_type=\u00bbsimple\u00bb column_border_width=\u00bbnone\u00bb column_border_style=\u00bbsolid\u00bb gradient_type=\u00bbdefault\u00bb][vc_column_text]Deducci\u00f3n por inversiones en pel\u00edculas cinematogr\u00e1ficas y otras obras audiovisuales (Ley Foral 26\/2016 del Impuesto de Sociedades de Navarra, art\u00edculo 65)[\/vc_column_text][\/vc_column][vc_column column_padding=\u00bbpadding-3-percent\u00bb column_padding_tablet=\u00bbinherit\u00bb column_padding_phone=\u00bbinherit\u00bb column_padding_position=\u00bball\u00bb column_element_spacing=\u00bbdefault\u00bb background_color_opacity=\u00bb1″ background_hover_color_opacity=\u00bb1″ column_shadow=\u00bbnone\u00bb column_border_radius=\u00bbnone\u00bb column_link_target=\u00bb_self\u00bb column_position=\u00bbdefault\u00bb advanced_gradient_angle=\u00bb0″ gradient_direction=\u00bbleft_to_right\u00bb overlay_strength=\u00bb0.3″ width=\u00bb1\/2″ tablet_width_inherit=\u00bbdefault\u00bb tablet_text_alignment=\u00bbdefault\u00bb phone_text_alignment=\u00bbdefault\u00bb animation_type=\u00bbdefault\u00bb bg_image_animation=\u00bbnone\u00bb border_type=\u00bbsimple\u00bb column_border_width=\u00bbnone\u00bb column_border_style=\u00bbsolid\u00bb gradient_type=\u00bbdefault\u00bb][vc_column_text]M\u00e1s informaci\u00f3n en: www.culturanavarra.es\/es\/informacion-general validacion.incentivo.audiovisual@navarra.es Tel: 848 43 35 05 | 848 42 47 58[\/vc_column_text][nectar_btn size=\u00bbmedium\u00bb open_new_tab=\u00bbtrue\u00bb button_style=\u00bbregular\u00bb button_color_2=\u00bbAccent-Color\u00bb icon_family=\u00bbnone\u00bb text=\u00bbGU\u00cdA INCENTIVO\u00bb url=\u00bbhttps:\/\/www.navarrafilmindustry.com\/wp-content\/uploads\/2026\/01\/Guia-incentivo-2026.pdf\u00bb][nectar_btn size=\u00bbmedium\u00bb open_new_tab=\u00bbtrue\u00bb button_style=\u00bbregular\u00bb button_color_2=\u00bbAccent-Color\u00bb icon_family=\u00bbnone\u00bb text=\u00bbPREGUNTAS INCENTIVO\u00bb url=\u00bbhttps:\/\/www.navarrafilmindustry.com\/wp-content\/uploads\/2026\/01\/Incentivo-FAQs-2026.pdf\u00bb][\/vc_column][\/vc_row][vc_row type=\u00bbfull_width_background\u00bb full_screen_row_position=\u00bbmiddle\u00bb column_margin=\u00bbdefault\u00bb column_direction=\u00bbdefault\u00bb column_direction_tablet=\u00bbdefault\u00bb column_direction_phone=\u00bbdefault\u00bb 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