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An Economic Interest Group (AIE) has enquired whether music festival expenses qualify for the tax deduction under Article 36.3 of the Corporate Income Tax Act (LIS). The Directorate General for Taxes (DGT) has ruled that this is possible, provided that all legal requirements are satisfied 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 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, y gastos de artistas (alojamiento, transporte y manutención) si figuran en contrato. No se incluyen gastos de estructura, seguros, seguridad, servicios médicos o de alimentación. Los gastos refacturados por un socio pueden incluirse si la AIE soporta los costes.
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