News published in INFORMA 2023
Skip information indexNews published in INFORMA during the month of JUNE
146535 - DEDUCTION FOR EXPENSES MADE IN THE PRODUCTION AND EXHIBITION OF LIVE SHOWS. EXHIBITION MANAGEMENT THEATER SHOWSAn entity that only develops the exhibition of the live show, without producing it, or assuming the risk and fortune of the production, will not be able to generate the deduction ##2##provided for in article 36.3 of the LIS .
146537 - DEDUCTION FOR SPANISH FILM PRODUCTIONS. FILMING DONE OUTSIDE OF SPAINFor the purposes of compliance with the territorialization requirement of the expense provided for in article 36.1 of the LIS , will not count as an expense incurred in Spanish territory , the expense related to the hiring of actors and technical personnel, in the part that corresponds to the filming carried out outside Spain , since the services that give rise to said expenses will not have been effectively provided in Spain.
146533 - COMPENSATION OF NEGATIVE TAX BASES. COMPENSATION LIMIT INDIVIDUAL NEGATIVE TAX BASE PRE-CONSOLIDATIONThe limits on the compensation of negative pre-consolidation tax bases are clarified, that is, prior to belonging to a group.
146534 - LIVE SHOW FINANCING DEDUCTION LIMIT 500,000€ BY PRODUCTIONThe taxpayer who participates in the financing of a live show, will not be able to apply the deduction in an amount greater than that generated by the producing entity of the live show, subject to the limit of 500,000 euros, per tax period and per taxpayer.
146536 - FINANCING OF LIVE SHOW EXHIBITIONSThe taxpayer who could participate in the financing of the exhibitions carried out by an exhibiting entity that does not produce the live show or assume the risk and fortune of the production, will not have right to apply the deduction in the quota provided for in article 39.7 of the LIS , to the extent that the entity, not having the status of producer, will not be generated the deduction provided for in article 36.3 of the Law.