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A company asked whether it could claim the refund of the audiovisual deduction (Art. 36.2 LIS) under the insufficient tax liability mechanism, even if the minimum liquid tax applies (Art. 30 bis LIS). The DGT confirms that such a refund is possible.
Cuestión planteada
Una vez determinada la cuota líquida mínima según el artículo 30 bis de la LIS, la entidad aplicará la cuantía pendiente de la deducción del artículo 36.2 de la misma Ley. Respecto a la cuantía que no haya podido ser deducida por insuficiencia de cuota, el contribuyente podrá solicitar su abono a la Administración tributaria conforme al artículo 39.3 de la LIS.
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