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Practical manual for Income Tax 2023.

Article 36 LIS "Deduction for investments in cinematographic productions, audiovisual series and live performances of performing and musical arts"

Article 36 of the LIS regulates the deduction for investments in film productions, audiovisual series and production and exhibition of live performing arts and musical shows, distinguishing in different sections between Spanish productions, expenses of execution of a foreign production in Spain and expenses incurred in the production and exhibition of live performing arts and musical shows.

These deductions are examined in the following sections:

  1. A. Deduction for investments in Spanish film productions and audiovisual series (art. 36.1 LIS)
  2. B. Deduction for foreign film productions in Spain (art. 36.2 LIS)
  3. C. Deduction for production of certain live shows (art. 36.3 LIS)