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The DGT clarifies that the taxpayer entitled to the deduction for live performances is the one assuming the risk and venture of production or exhibition, regardless of whether they are also a producer and exhibitor.
Cuestión planteada 1. Si el "contribuyente" al que se refiere el artículo 36.3.a) de la Ley del Impuesto de Sociedades es la entidad productora del espectáculo en vivo (o la entidad exhibidora del mismo en los casos en que el contrato de financiación sea para la exhibición y no para la producción de espectáculos de artes escénicas en vivo).
El contribuyente que genera la deducción es quien asume el riesgo y ventura de la producción y exhibición de los espectáculos en vivo. Esta entidad debe obtener el certificado del Instituto Nacional de las Artes Escénicas y de la Música. El financiador podrá aplicar la parte de la deducción proporcional a su aportación, siempre que se cumplan los requisitos del artículo 39.7 de la LIS.
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