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Practical Handbook for Companies 2021

Box 00044 Taxpayer applying deductions of art. 36.1 and 3 LIS with financing from another taxpayer

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