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A producer asks whether financiers of a documentary can deduct their contributions. The DGT responds that taxpayers participating in financing may claim the deduction under article 36.1 of the Corporate Tax Law, provided they meet legal requirements.
Question raised 1. Whether investors may tax-deduct the amounts contributed to finance the production costs of the documentary to generate the deduction provided for in Article 36.1 of the LIS, taking into account that the financiers may be individual natural persons, companies, entrepreneurs and/or professionals, who will participate in the financing of this production, contributing amounts as financing to cover part of the production costs without acquiring intellectual property rights or other rights regarding the results thereof, the ownership of which shall always belong to the producer.
Taxpayers participating in the financing of audiovisual productions may apply the deductions provided in Article 36.1 of the LIS, provided they contribute amounts to finance production costs without acquiring intellectual property rights. Personal Income Tax (IRPF) taxpayers carrying out economic activities may apply this incentive with the same percentages and limits. To this end, it is necessary to execute financing contracts and ensure that the investor is not related to the producer pursuant to Article 18 of the LIS.
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