Skip to content
V2144-18 ·18 July 2018 ·consulta-vinculante Medium impact
Tax

Application of live performance tax relief in an AIE is subject to LIS requirements

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 met and direct costs are correctly identified.

In 6 key points

Lifecycle

2018-07-18PublishedPublished 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