Skip to content
V1924-18 ·29 June 2018 ·consulta-vinculante Medium impact
Tax

Live performance tax deduction applicable to an Economic Interest Group (AIE) if Art. 36.3 LIS requirements are met

An Economic Interest Group (AIE) has queried whether the production and exhibition costs of a music festival allow for the application of the tax deduction under Article 36.3 of the Corporate Income Tax Act (LIS). The Directorate General for Taxes (DGT) responds that this is possible provided that legal requirements are met and direct costs are correctly identified.

In 6 key points

Lifecycle

2018-06-29PublishedPublished 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