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A cultural foundation organising operatic and theatrical productions, under the regime of Law 49/2002, asks whether it can claim the deduction under article 36.3 LIS for live performances, whether its financiers can apply it via article 39.7 LIS, and how to calculate the base taking into account public subsidies and transfers. The DGT confirms this and specifies the base calculation.
Cuestión planteada 1. Si la entidad consultante es susceptible de generar la deducción del artículo 36.3 de la LIS y sus inversores pueden tener acceso a dicha deducción en virtud del artículo 39.7 de la LIS.
La base de la deducción por producción y exhibición de espectáculos en vivo estará formada por los costes directos artísticos, técnicos y promocionales, minorada por las subvenciones y transferencias recibidas para financiar dichos gastos. Para determinar los gastos, se aplicará el criterio de imputación contable según el Código de Comercio. Tanto las subvenciones como las transferencias, sean de capital o de explotación, de tipo general o específico, deben minorar la base si se destinan a financiar los gastos que generan el derecho a la deducción. El importe de la deducción, sumado a las subvenciones y transferencias, no podrá superar el 80 por ciento de dichos gastos.
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