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.
The query asks whether both producers and exhibitors can claim the live entertainment deduction. The DGT responds that only the party bearing the risk and venture of production can claim it, regardless of whether they also exhibit.
Cuestión planteada 1. Si el término "producción y exhibición" de espectáculos en vivo de artes escénicas y musicales utilizado por el art. 36.3 de la Ley del Impuesto sobre Sociedades, transmutado a "producción o exhibición/productor o exhibidor" en la Orden desarrollada para la obtención del certificado necesario a la deducción, hace alusión únicamente al contribuyente productor de las obras, siendo solo éste quien puede generar la deducción y permitiéndosele incluir en la base de la misma los gastos admitidos de exhibición en la parte en que puedan correr de su cuenta, o bien hace alusión a dos posibles contribuyentes que, con distinta actividad (producción - exhibición), tendrían derecho a generar la deducción, cada uno por los gastos admitidos en que hubiera incurrido por su respectiva actividad de producción y/o exhibición.
El contribuyente que puede generar la deducción del artículo 36.3 de la LIS es quien asume el riesgo y ventura de la producción del espectáculo en vivo. Si un contribuyente solo desarrolla la exhibición sin ser productor, no puede generar la deducción. En consecuencia, un financiador de exhibiciones no podrá aplicar la deducción si la entidad que exhibe no tiene la condición de productora.
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.