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A cultural foundation asks whether it can claim the deduction under Article 36.3 of the LIS for live performances, even if its income is exempt under Law 49/2002. The DGT states this is possible provided legal requirements are met and the risk and venture of the activity are assumed.
Question posed: Confirmation that the consulting foundation, given its tax regime, may generate the right to the deduction provided for in Article 36.3 of the LIS for the production and exhibition of live shows, regardless of whether the income derived from the incentivized activity is exempt.
A foundation subject to Law 49/2002 may generate the deduction under Article 36.3 of the LIS if it carries out activities involving the production and exhibition of live performing arts and musical shows. To this end, it must comply with the legal requirements and assume the risk and venture of the production and exhibition. The exemption of the income from the activity does not prevent the generation of the right to the deduction.
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