Box 00044 Taxpayer who applies deductions under art. 36.1 and 3 LIS with financing provided by another taxpayer

This box must be checked by the producer who applies, in the tax period to be declared, the deductions for investments in Spanish productions of feature films and short films and audiovisual series of fiction, animation or documentary of article 36.1 of the LIS and for the expenses incurred in the production and exhibition of live shows of performing and musical arts of article 36.3 of the LIS, when all or part of the production costs have been financed by another taxpayer in the terms established in article 39.7 of the LIS .