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V2291-24 ·30 October 2024 ·consulta-vinculante Medium impact
Tax

Artists' remuneration and social security contributions may be included in the deduction base if related to their artistic work

An artist acting as an entrepreneur asks whether they can include their own fees and social security contributions in the deduction base under Article 36.3 of the LIS. The DGT rules that only the portions strictly corresponding to their artistic work and associated contributions may be included.

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2024-10-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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