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V3767-16 ·8 September 2016 ·consulta-vinculante Medium impact
Tax

Change of shareholders in a company does not prevent the application of film production tax credits

A company has requested a ruling on whether acquiring shares in another company (B) limits the application of a film production tax credit obtained through an AIE. The DGT has ruled that a change in shareholders in company B does not affect the application of said deduction.

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2016-09-08PublishedPublished 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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