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An Economic Interest Grouping (AIE) has requested clarification on whether it can apply a 20% tax deduction for expenses related to the production and exhibition 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 20% si cumple los requisitos de certificación y reinversión de beneficios previstos en el art. 36.3 LIS. 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 incluirse si la AIE es quien soporta los costes. Finalmente, las bases de las deducciones se imputarán a los socios residentes en España según su participación en los estatutos.
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