Box 00074 Taxpayer financing productions entitled to the deduction of art. 36.1 and 3 LIS
This box should be ticked by any taxpayer who, in accordance with the provisions of Article 39.7 of the LIS, accredits their right to apply the deductions provided for in paragraphs 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, documentary 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 the production without acquiring intellectual or other property rights over the results thereof, whose ownership must in all cases be held by the production company.These contributions may be made at any stage of production until the certificate of nationality is obtained.
For the specifics of the deduction applicable to the taxpayer participating in the financing, see Chapter 6 of this Practical Handbook.
A tener en cuenta:
In addition to ticking box , these taxpayers, in order to be able to apply the deduction provided for in sections 1 and 3 of article 36 of the LIS, must enter in section "Additional information on Spanish film productions and live shows" on page 17 of form 200, the NIF of the taxpayer who is making the production or show they are financing.