Box 00074 Taxpayer who finances productions with the right to deduction under art. 36.1 and 3 LIS

This box must be checked by the taxpayer who, in accordance with the provisions of article 39.7 of the LIS , proves his right to apply the deductions provided for in sections 1 and 3 of article 36 of the LIS for participate in the financing of Spanish productions of feature films and short films and audiovisual series of fiction, animation, documentaries or production and exhibition of live performances of performing arts and music carried out by another taxpayer , when they contribute amounts as financing, to defray all or part of the costs of production without acquiring intellectual or other property rights regarding the results thereof, the ownership of which must be be in any case from the producer. These contributions may be made at any stage of production until the nationality certificate is obtained.

You can consult the particularities of the deduction applicable to the taxpayer who participates in the financing in Chapter 6 of this Practical Manual.