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A society asks whether it can make investments to finance live performances at any production stage before obtaining the certification from the National Institute of Performing Arts and Music. The DGT responds that production costs can be contributed at any stage, prior or after incurrence, until certification is obtained.
Cuestión planteada 1. Si la entidad consultante puede realizar las inversiones en favor de la empresa organizadora del espectáculo durante cualquiera de las fases de producción mencionadas (preproducción, producción y postproducción), siempre y cuando sean previas a la obtención por parte de la empresa promotora, del certificado emitido por el Instituto Nacional de las Artes Escénicas y de la Música, exigido por el artículo 36.3 de la LIS.
El contribuyente que financia la producción de espectáculos en vivo puede aportar cantidades para cubrir costes de producción en cualquier fase, antes o después de que el productor incurra en ellos, siempre que sea hasta la obtención del certificado del Instituto Nacional de las Artes Escénicas y de la Música. Para los gastos de copias, publicidad y promoción, las aportaciones pueden ser previas o posteriores al gasto, pero nunca después del periodo impositivo en que el productor incurra en ellos. Los medios de pago con condiciones suspensivas son válidos si permiten que las aportaciones se hagan efectivas dentro de los límites temporales legales.
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