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V3771-16 ·8 September 2016 ·consulta-vinculante Medium impact
Tax

AIE partners may claim film production tax credits if the entity is deemed a producer

A query was raised regarding whether investors in an Economic Interest Association (AIE) are entitled to film production tax credits and to whom the tax bases are attributed in the event of a transfer of interests. 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 the tax bases are attributed to those partners who hold such status at the end of the tax period.

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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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