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The DGT states that entertainment deductions cannot be claimed until the required certificate is obtained.
Cuestión planteada
La deducción por gastos en producción y exhibición de espectáculos en vivo de artes escénicas y musicales solo puede aplicarse una vez obtenido el certificado del Instituto Nacional de las Artes Escénicas y de la Música. Aunque el derecho a la deducción se genera al realizar los gastos, su aplicación requiere el cumplimiento de los requisitos legales, entre ellos la obtención de dicho certificado. Si el certificado se obtiene con posterioridad al ejercicio en que se generó el derecho, la deducción podrá aplicarse en el ejercicio en que se obtenga el certificado, pudiendo arrastrarse según los plazos del artículo 39 de la LIS.
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