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V2291-24 30 October 2024 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · deducción por espectáculos

Artists' remuneration and social security contributions may be included in the deduction base if related to their artistic work

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.

The question raised

1. Whether it is correct to include as costs eligible for determining the base of the deduction regulated in Article 36.3 of Law 27/2014, of November 27, on Corporate Income Tax, both the amounts corresponding to the remuneration of the artists contracted to perform the event, including those derived from their own participation, as well as the social security contributions paid by them, both in the general regime and in the special regime for self-employed workers, regarding themselves.

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