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A Canarian Economic Interest Group (AIE) inquired whether it could apply the increased deduction for live performances under Law 20/1991, even if the events take place on the mainland. The Directorate General for Taxes (DGT) ruled that the partners are the ones applying the deduction and that Canarian incentives require that expenses are both incurred and remain within the Canary Islands.
Cuestión planteada Si los gastos realizados en la producción y exhibición del festival descrito darán lugar a la aplicación de la deducción incrementada del 40% por inversiones en espectáculos en vivo de artes escénicas y musicales, cuando el espectáculo haya tenido lugar fuera de territorio insular y, por tanto, dentro del territorio peninsular español.
Los socios de una AIE son quienes aplican las bases de deducción imputadas en sus propias autoliquidaciones. Para aplicar los porcentajes incrementados de la Ley 20/1991, los gastos deben realizarse en el archipiélago canario. Si los gastos de producción y exhibición se incurren fuera de Canarias, no procede la aplicación de los tipos ni de los límites de deducción incrementados.
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