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An audiovisual set construction company has queried whether its activity constitutes the production of tangible goods for the Canary Islands Special Tax Regime (REF). The Directorate-General for Taxes (DGT) ruled that if the activity is provided as a stage decoration service, it is not eligible for the rebate; however, if it is independent industrial manufacturing of elements, it is eligible.
Cuestión planteada Si la actividad desarrollada por la entidad tiene la consideración de producción de bienes corporales a los efectos de lo previsto en el artículo 26 de la Ley 19/1991.
Para la bonificación del artículo 26 de la Ley 19/1994, la actividad debe ser industrial, transformadora y no estar en la lista de exclusiones. Si la elaboración de elementos se realiza como parte de una puesta en escena completa (decoración escénica), se clasifica como servicio y no es bonificable. No obstante, si la fabricación de elementos corpóreos se realiza de forma independiente a la decoración escénica (como fabricación de muebles o estructuras), se considera actividad industrial y los rendimientos son bonificables.
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