The end of the fiscal year is approaching 📅 and with it, the opportunity to apply one of the most interesting and secure tax incentives of the Corporate Tax Law (LIS): the deduction for investment in live performances of music, theater, performing arts, and film (articles 36.3 and 39.7 LIS).
✅ Why is it a great opportunity?
- Immediate tax return of 20% on the investment made.
- No artistic or exploitation risks: no rights to the work are acquired.
- Legal certainty: it is expressly regulated in the LIS.
- Positive impact: you contribute to the promotion of culture, with real tax benefits.
📌 Who can benefit?
- Companies from any sector.
- Self-employed professionals who participate in the financing of live performances.
- It is not necessary to be part of an AIE: a valid financing contract is enough.
🎯 Key aspect for 2025
To apply the deduction in the current fiscal year, it is essential to formalize the contract and communicate it to the AEAT before December 31, 2025.
At Contaldia, we advise you on the processing and help you take advantage of this deduction to optimize your tax bill safely and efficiently.
👉 Do you want more information? Contact us and we explain how to benefit from this investment with no risk and high tax returns.
20 %
Immediate Tax Profitability