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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 mecanismo del art. 39.7 LIS permite al contribuyente financiador aplicar únicamente la deducción generada por el productor conforme a los arts. 36.1 o 36.3 de la LIS. Si el productor genera la deducción bajo normativa foral distinta (art. 55 quater NF 11/2013 de Vizcaya), el financiador de territorio común no podrá trasladar dicha deducción a su cuota, al no tratarse de alguna de las deducciones expresamente previstas en el art. 39.7 LIS.
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