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A foundation asks whether it can apply the regime under Law 49/2002 and claim deductions for live music or theatre productions. The DGT states that if it meets the requirements of the law, income from such performances may be exempt, and if it assumes the risk of production, it may claim the deduction under article 36.3 LIS.
Analysis pending. This ruling has been identified and indexed by the automatic ingestion system. BMC's team will complete the plain-language analysis within 24 hours. You may access the official source in the meantime.
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