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V2811-15 ·28 September 2015 ·consulta-vinculante Medium impact
Tax

AIE partners may claim film production tax credits if the AIE acts as producer

A query was raised regarding whether investors in an Economic Interest Association (AIE) can apply the film production tax credit and to whom the tax bases should be attributed in the event of changes in partnership. The Directorate General for Taxes (DGT) ruled that an AIE may be considered a producer if it participates in the initiative and responsibility for the work, and that tax bases are attributed to the partners holding the economic rights at the close of the period.

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2015-09-28PublishedPublished 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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