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V1480-18 ·30 May 2018 ·consulta-vinculante Medium impact
Tax

An AIE may be considered a producer and claim film production tax credits subject to certain requirements

A query was raised regarding whether an Economic Interest Grouping (AIE) can hold the status of producer for film production tax credits without possessing its own resources. The Directorate General for Taxes (DGT) ruled that it can, provided it meets specific legal requirements regarding independence and ownership.

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2018-05-30PublishedPublished 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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