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V0744-18 ·20 March 2018 ·consulta-vinculante Medium impact
Tax

An AIE may be considered a producer for film production tax credits if certain requirements are met

The taxpayer asks whether an Economic Interest Grouping (AIE) can apply the film production tax deduction under Article 36.1 of the Corporate Tax Act. The DGT rules that an AIE shall hold the status of producer if it is established as an independent producer, joins before filming is completed, and appoints an executive producer.

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2018-03-20PublishedPublished 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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