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The DGT confirms that an AIE may claim the deduction under art. 36.3 LIS for live events if it meets legal requirements and assumes the risk and venture of the activity.
Question posed 1. Whether the expenses incurred in the production and exhibition of the festival by the AIE will give rise to the application of the deduction under Article 36.3 of the LIS.
La AIE generará el derecho a la deducción del artículo 36.3 de la LIS si cumple los requisitos legales y asume el riesgo y ventura de la producción y exhibición del festival. El límite de 500.000 euros se aplicará a la entidad que genera el derecho, es decir, la AIE. Respecto al régimen especial de las AIE, este será de aplicación siempre que la agrupación realice efectivamente las actividades de su objeto social. Las bases de deducción generadas en la AIE se imputarán a los socios residentes en España según la proporción de sus derechos económicos en los estatutos.
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