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.
An audiovisual production company has enquired whether it can apply the tax deduction under Article 36.3 of the Corporate Income Tax Act for expenditure on live performances. The Directorate General for Taxes (DGT) has ruled that this is only possible if the company assumes the risk and venture of both production and exhibition, thereby excluding subcontracting or the mere rental of auditoriums.
Cuestión planteada 1. Si la consultante puede aplicar la deducción prevista en el artículo 36.3 de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades (LIS, en lo sucesivo), por los gastos realizados en la producción y exhibición de espectáculos en vivo de artes escénicas y musicales, en relación con los espectáculos y actividades descritos.
La deducción del 20% por gastos en espectáculos en vivo requiere que el contribuyente asuma el riesgo y ventura de la actividad. La obtención del certificado del Instituto Nacional de las Artes Escénicas y de la Música es necesaria para aplicar la deducción, aunque los gastos se generen en un ejercicio distinto al de su aplicación. Los beneficios a reinvertir deben ser los ingresos directamente relacionados con dichas actividades y el requisito de reinversión no es exigible si los resultados son negativos.
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.