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A production company asks whether rental of the venue for performances can be included in the base of the deduction under Article 36.3 LIS. The DGT responds that these expenses are not considered direct artistic, technical or promotional costs.
Cuestión planteada Si se pueden considerar incluidos en la base de la deducción del art. 36.3 de la LIS los gastos soportados por el alquiler del espacio escénico en el que se exhiban los espectáculos en vivo de artes escénicas y musicales producidos por la entidad consultante que generen el derecho a la deducción.
La base de la deducción por la producción y exhibición de espectáculos en vivo de artes escénicas y musicales está formada por los costes directos de carácter artístico, técnico y promocional. Los gastos de alquiler del espacio escénico en el que se exhiba el espectáculo no se entienden como costes directos de carácter artístico, técnico y promocional.
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