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V2928-15 ·7 October 2015 ·consulta-vinculante Medium impact
Tax

AIE members may claim film production tax credits based on their shareholding

A query was raised regarding whether an Economic Interest Grouping (AIE) can apply the tax deduction for feature film production and what its limits are. The Directorate General for Taxes (DGT) ruled that while the AIE generates the right, the deduction is attributed to its members resident in Spain.

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2015-10-07PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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