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V1925-18 ·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 enquired 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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2018-06-29PublishedPublished 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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