Skip to content
V1272-16 ·29 March 2016 ·consulta-vinculante Medium impact
Tax

Losses from foreign productions of an AIE can be attributed to shareholders

The DGT confirms that losses from foreign productions carried out in Spain by an AIE may be attributed to shareholders according to their shareholding.

In 6 key points

How it affects those involved

Shareholders of an AIE may be liable for losses arising from foreign productions carried out in Spain, subject to their shareholding proportion.

Lifecycle

2016-03-29PublishedPublished 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