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V2770-15 ·25 September 2015 ·consulta-vinculante Medium impact
Tax

AIE partners may claim film production tax credits even if they do not carry out the activity themselves

A query was raised regarding whether investors in an Economic Interest Association (AIE) dedicated to film production can apply the tax deduction under Article 36.1 of the Corporate Income Tax Act, and how results are allocated in the event of changes in membership. The Directorate General for Taxes (DGT) ruled that the AIE can be considered a producer and that the allocation of tax bases depends on who is a partner at the close of the tax period.

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2015-09-25PublishedPublished 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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