Box 00044 Taxpayer who applies deductions from art. 36.1 and 36.3 LIS with financing carried out by other taxpayers

This box must be checked by the producer who applies, in the tax period to be declared, the deductions for investments in Spanish productions of feature films and short films and audiovisual series of fiction, animation or documentary of article 36.1 of the LIS or for the expenses incurred in the production and exhibition of live shows of performing and musical arts of article 36.3 of the LIS, when all or part of the costs of the production or the expenses for obtaining copies, advertising and promotion paid by the producer, have been financed by other taxpayers in the terms established in article 39.7 of the LIS .