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V1479-23 ·31 May 2023 ·consulta-vinculante Medium impact
Tax

The application of the tax deduction for live performances through an AIE requires that the latter assumes the production risk and venture

The DGT confirms that an AIE may claim the deduction under art. 36.3 LIS for live events if it meets legal requirements and assumes the risk and venture of the activity.

In 6 key points

How it affects those involved

An AIE can benefit from the deduction if it complies with legal conditions and bears the risk and venture of the event.

Lifecycle

2023-05-31PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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