TAX - EQUITY - CULTURAL -
A tax opportunity that few take advantage of
Cultural TAX EQUITY as a tax tool
Companies and self-employed professionals can reduce their Corporate Income Tax or Personal Income Tax through cultural tax deductions, achieving significant tax savings and improving their profitability with a return of up to 20%.
Producers can recover up to 13% of the costs of events, shows and productions, turning these expenses into additional income for cultural, artistic and audiovisual projects in Spain.
An existing legal framework
This tax instrument allows companies or individuals to finance cultural projects that comply with articles 36.1 or 36.3 of the Corporate Income Tax Law (LIS), in exchange for applying the tax deductions generated on their own tax return.
Under article 39.7, this is formalised through a contract in which the production company irrevocably assigns these deductions, backed by full legal and regulatory support.
Experts in cultural taxation
BeShow is the business unit of EJASO specialising in cultural tax equity. It was created within the firm to provide a specific, specialised response to the tax opportunities linked to investment in culture.
At BeShow we comprehensively manage these incentives, ensuring an efficient, secure process with a real return for our clients. Through the EJASO structure, we have extensive experience structuring cultural investment vehicles that provide access to effective tax benefits with full legal certainty.
Comprehensive advisory services
We offer legal, tax and strategic support, working together with: cultural production companies and promoters, private investors and public entities
Our goal is to facilitate strategic investments in culture:
Theatre, opera, dance and circus;
Live music and shows;
Audiovisual productions;
Two ways to channel the incentives.
These tax benefits can be accessed through:
Economic Interest Groupings (AIE)
Cultural financing agreements
For investors and companies
Reduce your tax burden without complications
Take advantage of a 100% legal mechanism backed by the Spanish Tax Agency and the Ministry of Culture. Reduce your Corporate Income Tax or Personal Income Tax without changing advisors.
High guaranteed profitability
Get up to a 120% return on your contribution to cultural projects. A fast, secure and risk-free return.
Maximum transparency and coordination
We integrate with your usual accounting firm, without altering your accounting structure or tax routines.
For producers, promoters and organisers
Recover up to 13% of your costs
Turn part of your expenses into income through tax deductions.
Full 360° management included. Success-based model
We take care of audits, tax procedures, certifications and reports… you just focus on your production.
More financing and strategic sponsorships
Access a network of aligned investors and multiply your collaboration and sponsorship opportunities.
Do you have a project?
Let’s talk about how to make the most of your audiovisual project
At BeShow we help you turn your ideas into results. Contact us and discover how to get the most out of tax deductions.