Doctrine by topic · DGT Observatory

Performing Arts: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

← DGT Observatory

How the DGT's position has evolved

Settled doctrine High confidence 8 rulings · 2017–2026

Current position

The deduction for the production and exhibition of live shows requires a certificate from the National Institute of Performing Arts and Music. The basis of the deduction is composed of direct costs of an artistic, technical, and promotional nature, excluding expenses for venue rentals, sales commissions, utilities, or cleaning. Entities under Law 49/2002 may generate this deduction provided they assume the risk and venture of the activity.

The DGT's position remains constant regarding the definition of the deduction basis, focusing on direct artistic, technical, and promotional costs. Throughout the rulings, the exclusion of certain operating expenses such as rentals or commissions has been specified. The doctrine confirms the need for the institutional certificate and the possibility for entities under Law 49/2002 to generate the right to the deduction.

Turning points

  1. V2364-23

    Specifies the composition of the deduction basis by explicitly excluding sales commissions, rentals, cleaning, utilities, and insurance.

  2. V0870-26

    Clarifies that venue rental expenses are not considered direct costs of an artistic, technical, or promotional nature.

Analysis based on 7 of 8 rulings with a stated position. Updated 13 November 2026.

Rulings on this topic

7
V2469-24 9 Dec 2024

Lender of events can only claim deductions under LIS, not regional law

SG de Impuestos sobre las Personas Jurídicas
deducción por producción de espectáculosfinanciación de produccionesnormativa foraltraslado de deduccionesespectáculos en vivo LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 36.1LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 36.3
Affects CompanyExpat · Non-residentIndividual
V2675-22 29 Dec 2022

Certificate required to claim entertainment deductions

SG de Impuestos sobre las Personas Jurídicas
deducción por espectáculosartes escénicascertificado inaemgastos de producciónespectáculos en vivo LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 36.3LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 39
Affects CompanyExpat · Non-residentIndividual

Apply this to your case

Corporate tax advisoryTalk to the team applying this doctrine daily.
Talk to the tax teamWe check whether this criterion affects you and what it means in your situation.
Book your free first meeting