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An Economic Interest Grouping (AIE) has enquired whether it can apply a 20% tax deduction for the production and exhibition costs of a music festival. The Directorate General for Taxes (DGT) has ruled that this is possible, provided that all legal requirements are met and the permitted direct costs are correctly identified.
Cuestión planteada 1. Si los gastos realizados en la producción y exhibición del Festival por la AIE darán lugar a la aplicación de la deducción del artículo 36.3 de la LIS.
La AIE podrá aplicar la deducción del artículo 36.3 de la LIS si cumple los requisitos de certificación y reinversión de beneficios. La base de la deducción incluye costes directos artísticos, técnicos y promocionales, como gastos de personal o de intermediación, pero excluye gastos de estructura, seguros, seguridad o servicios médicos. Los gastos refacturados por un socio pueden formar parte de la base si la AIE soporta los costes. Finalmente, las bases de las deducciones se imputarán a los socios residentes en España según su participación estatutaria.
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