Box 00074 Taxpayer who finances productions with the right to deduction under art. 36.1 and 36.3 LIS

This box must be checked by taxpayers who, in accordance with the provisions of article 39.7 of the LIS , prove their 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 in the production and exhibition of live performing arts and musical shows carried out by other taxpayers , when they contribute amounts intended to finance all or part of the costs of production, as well as the expenses for obtaining copies, advertising and promotion borne by the producer up to the limit of 30 percent of the production costs, without acquiring intellectual or other property rights with respect to the results of the productions or shows, the property of which must in all cases be the producer.

You can consult the particularities of the deduction applicable to taxpayers who participate in the financing of said productions in Chapter 6 of this Practical Manual.