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V1911-18 ·28 June 2018 ·consulta-vinculante Medium impact
Tax

Live performance tax deduction applicable to an AIE if Art. 36.3 LIS requirements are met

An Economic Interest Grouping (AIE) has requested clarification on whether music festival expenses qualify for the tax deduction under Article 36.3 of the Corporate Income Tax Act (LIS). The Directorate General for Taxes (DGT) has ruled that this is possible, provided that all legal requirements are satisfied and direct costs are correctly identified.

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2018-06-28PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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