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

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How the DGT's position has evolved

Settled doctrine High confidence 8 rulings · 2018–2024

Current position

To apply the 20% deduction for the production and exhibition of live shows, it is essential to obtain the INAEM certificate and comply with the profit reinvestment requirements of the LIS (Corporate Income Tax Law). The deduction base includes direct artistic, technical, and promotional costs, excluding structural expenses, insurance, security, or medical services. In DJ performances, associated lighting and sound equipment and advertising expenses are included. The financier may only apply the deductions provided for in art. 39.7 LIS, with no possibility of transferring deductions from regional (foral) regulations.

The DGT's position remains constant regarding the definition of the deduction base and certification requirements. Clarifications were added in 2020 regarding the inclusion of specific costs for DJs, and in 2024, it was clarified that the financier cannot transfer deductions from regional (foral) regulations.

Turning points

  1. V0096-20

    Specifies that in DJ performances, directly associated lighting and sound equipment and advertising expenses are included.

Analysis based on 8 of 8 rulings with a stated position. Updated 1 October 2026.

Rulings on this topic

8
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
V1927-18 29 Jun 2018

Live performance tax deduction applicable to an AIE if LIS requirements are met

SG de Impuestos sobre las Personas Jurídicas
agrupación de interés económicodeducción por espectáculoscostes directosimputación de basesgastos de estructura LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 36.3LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 43
Affects CompanyExpat · Non-residentIndividual
V1922-18 29 Jun 2018

AIEs may claim live performance tax credits if LIS requirements are met

SG de Impuestos sobre las Personas Jurídicas
agrupación de interés económicodeducción por espectáculoscostes directosimputación de basesgastos de estructura LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 36.3LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 43
Affects CompanyExpat · Non-residentIndividual
V1916-18 29 Jun 2018

Live performance tax deduction applicable to an AIE if LIS requirements are met

SG de Impuestos sobre las Personas Jurídicas
agrupación de interés económicodeducción por espectáculoscostes directosimputación de basesgastos de estructura LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 36.3LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 43
Affects CompanyExpat · Non-residentIndividual

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