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A company in the common territory asks whether it can claim a deduction for financing events that entitle them to a deduction under Vizcaya's regional law. The DGT responds that the deduction transfer mechanism under article 39.7 of the LIS applies only to deductions provided for in articles 36.1 and 36.3 of that law.
Cuestión planteada Si el consultante, como inversor con residencia fiscal en territorio común podría aplicar la deducción a tipo incrementado, como financiador de la producción y exhibición de un espectáculo radicado y producido en el territorio Foral de Vizcaya, en tanto en cuanto el inversor, productor y la producción cumplieran con todos y cada uno de los condicionantes expuestos en sendas normativas aplicables.
El artículo 39.7 de la LIS permite al financiador aplicar las deducciones de los artículos 36.1 y 36.3 de la LIS, con un límite de 1,20 veces lo aportado. No es posible trasladar deducciones distintas de las expresamente previstas en dicho artículo. Por tanto, si la entidad productora genera una deducción basada en la normativa foral de Vizcaya y no en la LIS, el financiador no tiene derecho a aplicarla.
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