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V3055-15 ·13 October 2015 ·consulta-vinculante Medium impact
Tax

Partners of an AIE may apply the film production deduction if the AIE is considered a producer

A query is made as to whether investors in an AIE are entitled to the film production deduction and how the bases are imputed in the event of a transfer of interests. The DGT responds that the AIE may be considered a producer if it assumes the initiative and responsibility for the work, and that the bases are imputed to the partners who hold the economic rights at the close of the tax period.

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2015-10-13PublishedPublished 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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