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A query was raised regarding whether an Economic Interest Grouping (AIE) can apply for the tax credit for live performance production and how the tax base is integrated. The Directorate General for Taxes (DGT) ruled that an AIE is entitled to the credit if it meets the requirements, and that both profits and tax credits are attributed to its members.
Cuestión planteada 1. En la medida en que la AIE cumpla los requisitos del artículo 36.3 de la LIS, si dicha entidad generará el derecho a esta deducción y si la base de la misma estaría formada por los gastos refacturados por la consultante que correspondan a los costes directos de carácter artístico, técnico y promocional, de acuerdo con el contrato de producción ejecutiva.
La AIE generará el derecho a la deducción del 20% por gastos de producción y exhibición de espectáculos si cumple los requisitos del art. 36.3 LIS. La base de la deducción incluirá los costes directos de carácter artístico, técnico y promocional, incluidos los gastos repercutidos por la consultante. El límite de 500.000 euros se aplica a la AIE y debe distribuirse proporcionalmente entre sus socios. Las bases de las deducciones se imputarán a los socios residentes en territorio español según la proporción de sus derechos económicos.
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