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V0076-15 ·13 January 2015 ·consulta-vinculante Medium impact
Tax

AIEs can impute film deduction bases to their partners for application

The DGT confirms that an AIE owning shares in other film-producing AIEs may impute deduction bases to its partners, provided the requirements of the AIE Law are met and the imputation is made according to each partner's shareholding.

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2015-01-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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