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V0894-15 ·23 March 2015 ·consulta-vinculante Medium impact
Tax

An AIE can claim the 18% film production deduction if acting as co-producer

The DGT confirms that an AIE can be considered a producer to claim the 18% film production deduction, provided it joins as a co-producer before production ends and takes initiative and responsibility for the project.

In 6 key points

Lifecycle

2015-03-23PublishedPublished 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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