Skip to content
V0916-23 ·19 April 2023 ·consulta-vinculante Medium impact
Tax

500,000 euro deduction limit applies per producer

A company asked whether the 500,000 euro deduction limit applies per event or globally when financing live performances by different promoters. The DGT clarifies that the limit applies per producing entity, not globally to the financier.

In 6 key points

How it affects those involved

Financiers must assess each producing entity separately when claiming the deduction for live performances.

Lifecycle

2023-04-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact