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V0932-23 ·20 April 2023 ·consulta-vinculante Medium impact
Tax

Funds can be contributed at any stage to finance live performances before certification

A society asks whether it can make investments to finance live performances at any production stage before obtaining the certification from the National Institute of Performing Arts and Music. The DGT responds that production costs can be contributed at any stage, prior or after incurrence, until certification is obtained.

In 6 key points

Lifecycle

2023-04-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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