Box 00044: Taxpayer who generates deductions under articles 36.1 and 36.3 of the Spanish Income Tax Law (LIS) with financing from other taxpayers.

You must check this boxproducer which generates in the tax period subject to declaration, the deductions for investments in Spanish productions of feature films and short films and audiovisual fiction, animation or documentary series of article 36.1 of the LISor for 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 production or the costs of obtaining copies, advertising and promotion borne by the producer, have been funded by other contributors under the terms established in the Article 39.7 of the LIS.