Skip to content
V0768-23 ·30 March 2023 ·consulta-vinculante Medium impact
Tax

An AIE may be deemed a producer for tax deduction if it meets incorporation and management requirements

The DGT confirms that an AIE must be incorporated before filming ends to qualify as a producer and benefit from the investment deduction under Article 36.1 of the LIS.

In 6 key points

How it affects those involved

AIEs must incorporate prior to filming completion to qualify for the investment deduction under the LIS.

Lifecycle

2023-03-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact