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V1916-18 ·29 June 2018 ·consulta-vinculante Medium impact
Tax

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

An Economic Interest Grouping (AIE) has enquired whether it can apply a 20% tax deduction for the production and exhibition costs of a music festival. The Directorate General for Taxes (DGT) has ruled that this is possible, provided that all legal requirements are met and the permitted direct costs are correctly identified.

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2018-06-29PublishedPublished 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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