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V0652-26 20 March 2026 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · deducción por artes escénicas

Deduction for live performances only available to those assuming risk and venture of production

The DGT clarifies that the deduction for live performance production and exhibition can only be claimed by the taxpayer who assumes the risk and venture of production, regardless of whether they also organise the exhibition.

The DGT's ruling

The deduction under Article 36.3 of the LIS is generated by the party that assumes the risk and venture of production, regardless of whether they also act as an exhibitor. The basis for the deduction includes direct artistic, technical, and promotional costs, reduced by any subsidies received. Rents, premises depreciation, catering expenses, or floor staff and customer service expenses are not considered direct costs.

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