If within 36 months from the submission of the application for qualification of the audiovisual work for the tax relief, the work cannot be completed due to failure of the producer and failure for a new producer to be found, the relevant document must be communicated to the competent Tax Office (D.O.Y.) within one month of non-completion of the work and the amounts paid deducted from the net taxable results are added to the income tax return of the tax year when the above document was communicated according to the above.