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An Economic Interest Group (AIE) has queried whether the production and exhibition costs of a music festival allow for the application of the tax deduction under Article 36.3 of the Corporate Income Tax Act (LIS). The Directorate General for Taxes (DGT) responds that this is possible provided that legal requirements are met and 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. La base de la deducción incluye costes directos artísticos, técnicos y promocionales, como personal, intermediación y ciertos gastos de artistas. No se incluyen gastos de estructura, seguros, seguridad, servicios médicos o de restauración. Los gastos refacturados por un socio pueden formar parte de la base si la AIE soporta los costes.
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