Box 00074 Taxpayer who finances productions with the right to the deduction of 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 their right to apply the deductions provided for in sections 1 and 3 of article 36 of the LIS for participating 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 shows of performing arts and music made by another taxpayer , when they contribute amounts as financing, to cover all or part of the costs of production without acquiring intellectual property or other rights with respect to the results thereof, the ownership of which must in all cases belong to the producer. These contributions may be made at any stage of production until the certificate of nationality is obtained.

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