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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 fundación puede generar la deducción del artículo 36.3 LIS (20% de los costes directos artísticos, técnicos y promocionales, hasta 500.000 euros por contribuyente) siempre que obtenga el certificado del INAEM y destine al menos el 50% de los beneficios del ejercicio a actividades deducibles. Los contribuyentes que financien la producción sin adquirir derechos de propiedad intelectual pueden aplicar esa deducción conforme al artículo 39.7 LIS, con el límite de 1,20 veces las cantidades aportadas. La base de la deducción está formada por los gastos devengados en el período, minorada en subvenciones y en transferencias públicas destinadas a financiarlos, con independencia de que sean de capital o de explotación; el límite de intensidad del 80% sobre los gastos también computa las transferencias.
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