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Structure Costs: DGT doctrinal evolution

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 10 rulings · 2018–2023

Current position

The basis for the deduction for the production and performance of live shows is composed of direct artistic, technical, and promotional costs, reduced by subsidies. This includes copyrights, sound equipment, assembly technicians, depreciation of assets used for the activity, technical staff payroll, and advertising. Costs that are not direct, such as ticket sales commissions, rentals, cleaning, maintenance, utilities, insurance, or taxes, are excluded.

The DGT's position remains constant in excluding structure costs from the deduction basis. The 2018 and 2023 rulings agree that only direct artistic, technical, and promotional costs are deductible. No doctrinal change is observed, but rather a reiteration of the criterion to exclude management and maintenance expenses.

Analysis based on 10 of 10 rulings with a stated position. Updated 28 September 2026.

Rulings on this topic

10
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
V1926-18 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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