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Practical Manual of Companies 2021.

Box 00044 Taxpayer who applies deductions from art. 36.1 and 3 LIS with financing carried out by another taxpayer

This box must be checked by the producer who applies in the tax period subject to declaration, the deductions for investments in Spanish productions of feature films and short films and audiovisual fiction, animation or documentary series of the article 36.1 of the LIS and for the expenses incurred in the production and exhibition of live performances 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 .