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A query was raised regarding whether investors in an Economic Interest Association (AIE) dedicated to audiovisual production can claim the tax base and the film production tax credit under Article 38.2 of the Corporate Income Tax Law. The Directorate General for Taxes (DGT) ruled that such imputation is possible provided the AIE meets the requirements to be considered a producer and the partners are Spanish residents.
This ruling provides legal certainty for investors in AIEs, allowing them to benefit from film production tax incentives if the entity qualifies as a producer.
The tax team reviews your specific situation.
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