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An artist acting as an entrepreneur asks whether they can include their own fees and social security contributions in the deduction base under Article 36.3 of the LIS. The DGT rules that only the portions strictly corresponding to their artistic work and associated contributions may be included.
Cuestión planteada 1. Si es correcto incluir como costes aptos para determinar la base de la deducción regulada en el artículo 36.3 de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades tanto los importes correspondientes a la retribución de los artistas contratados para realizar el evento, incluidos los que se derivan de su propia participación, como las cuotas que paga a la seguridad social tanto en el régimen general como en el régimen especial de trabajadores autónomos, por lo que respecta a él mismo.
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