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V1481-18 ·30 May 2018 ·consulta-vinculante Medium impact
Tax

An AIE may qualify as a producer for film tax credits if specific requirements are met

A query was raised regarding whether an Economic Interest Grouping (AIE) can be considered a producer for film production tax credits without possessing its own resources. The Directorate General for Tax (DGT) ruled that it can, provided it meets the requirements of an independent producer and the tax credit is allocated to its members.

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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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