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A theatre and musical production company has requested clarification on which expenses can be included in the tax deduction base under Article 36.3 of the Corporate Tax Act. The Directorate General for Taxes (DGT) clarifies which direct costs are admissible and which are considered structural expenses or unrelated to the deduction.
Cuestión planteada Si pueden considerarse gastos directos y, por lo tanto, susceptibles de incluirse en la base de la deducción prevista en el apartado 3 del artículo 36 de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades, los gastos enunciados en el escrito de consulta.
La base de la deducción por producción y exhibición de espectáculos en vivo se compone de costes directos artísticos, técnicos y promocionales, minorados por subvenciones. Pueden incluirse derechos de autor, equipos de sonido, técnicos de montaje, amortizaciones de bienes afectos, nóminas de personal técnico y publicidad. No son costes directos las comisiones de venta de entradas, alquileres, limpieza, mantenimiento, suministros, seguros, tributos ni personal de sala. Los gastos de estructura y la refacturación de costes de la central no se consideran costes directos.
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