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 participating in the financing of Spanish productions of feature and short films and audiovisual series of fiction, animation, documentaries or in the production and exhibition of live shows of performing arts and music carried out by other taxpayers , when they contribute amounts intended to finance all or part of the production costs, as well as the expenses for obtaining copies, advertising and promotion at the producer's expense up to a limit of 30 percent of the production costs, without acquiring intellectual property rights or other rights with respect to the results of the productions or shows, the ownership of which must in all cases belong to the producer.

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