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Una fundación consulta si puede acogerse al régimen de la Ley 49/2002 y si puede generar deducciones por la producción de espectáculos. La DGT indica que, si cumple los requisitos, sus rentas por espectáculos musicales o teatrales están exentas y que puede generar la deducción del art. 36.3 LIS si asume el riesgo de la producción.
The tax team reviews your specific situation.
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