Partner-attended · reply within 24 business hours
Corporate transactions, capital markets and strategic deals.
Independent assessment and rigorous valuation of assets and businesses.
Business reinvention, sustainability and wealth management.
Corporate governance, succession and transformation
International tax planning and cross-border structuring.
Regulatory compliance and tax reporting obligations.
Special regimes for individuals and digital assets.
Tax defense and wealth taxes
Corporate immigration, ICT transfers, investor residency, digital nomad and regularisation.
Employment relations, mobility and regulatory protection.
Protection, compliance and digital resilience
Data protection, DPO and AI regulation
Company formation, contracts, shareholder agreements and corporate operations.
Contracts, dismissals, redundancies and labour court representation.
Insolvency proceedings, fresh start, micro-enterprise procedure and dissolution.
Litigation, arbitration, mediation, IP and real estate law.
Accounting, reporting and outsourced financial management.
Entity management, governance and personnel administration.
Incorporation, incentives and business acceleration.
Risk management, continuity and recovery
New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A nightclub and hospitality company has requested clarification on whether they can apply the tax deduction under Article 36.3 of the Corporate Tax Act and which expenses are eligible. The Directorate General of Taxes (DGT) has ruled that this is possible provided the relevant certificate is obtained and all legal requirements are met, including expenses related to DJs.
Cuestión planteada Si resulta de aplicación la deducción prevista en el artículo 36.3 de la LIS y, en su caso, si la base de deducción estaría conformada por la totalidad de los costes directos de carácter artístico, técnico y promocional incurridos en dichas actividades.
Para aplicar la deducción del 20% por producción y exhibición de espectáculos en vivo, es necesario obtener el certificado del Instituto Nacional de las Artes Escénicas y de la Música y cumplir los requisitos de la LIS. La base de la deducción incluye los costes directos de carácter artístico, técnico y promocional. En el caso de actuaciones de deejays, se incluyen equipos de luces y sonido directamente asociados, así como gastos de publicidad, cartelería y relaciones públicas vinculados a la promoción de dichas actuaciones.
Partner-attended · reply within 24 business hours
Quick message
We reply within 24 business hours. Confidential handling guaranteed.
Google Meet
Direct slot with the partner. Complimentary consultation · no commitment · cancel up to 24h in advance.
Loading availability…
We're fully booked for the next 14 days.
That's a good sign — and we won't leave you hanging.
Request callback
Tell us a time window and a phone number. A partner will call you back during the chosen slot.
< 24 h reply · direct with partner
Have a specific question? Tell us your situation in a sentence or two — a partner will reply within 24 business hours.
Complimentary 30-minute meeting with the partner responsible for your area. Google Meet or in person. Cancel up to 24h in advance.
Loading availability…
We're fully booked for the next 14 days.
That's a good sign — and we won't leave you hanging.
Tell us your preferred time slot and a phone number. A partner will call you back — no hold queues, no gatekeepers.
We use our own and third-party cookies to improve your experience. More information
Essential for the website to function. Cannot be disabled.
Help us understand how you use the site to improve it.
Enable relevant content and advertising.