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A company asked whether the 500,000 euro deduction limit applies per event or globally when financing live performances by different promoters. The DGT clarifies that the limit applies per producing entity, not globally to the financier.
Cuestión planteada Si, bajo un contrato de financiación de los previstos en el artículo 39.7 de la LIS, el límite de 500.000 euros por contribuyente establecido en el artículo 36.3 de la LIS no aplica, en ningún caso, para el financiador que participa de más de un espectáculo en vivo y, por tanto, en el supuesto en que existiesen varios productores o promotores de espectáculos en vivo, que son financiados por el mismo contribuyente, existiría una deducción por cada evento individualmente considerado para el financiador, no sujeto de esta manera al límite global de 500.000 euros, siempre que se respete lo previsto en el artículo 39.4 de la LIS.
El contribuyente que financia espectáculos en vivo podrá aplicar la deducción generada por el productor según el artículo 39.7 de la LIS. El importe de dicha deducción no podrá superar el que haya generado la entidad productora, la cual está sujeta al límite de 500.000 euros por periodo impositivo. Si el financiador participa en varios espectáculos de distintos productores, tendrá derecho a la deducción atendiendo a las cantidades aportadas, sin que el importe supere el límite de 500.000 euros por cada productor y periodo.
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