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V4770-16 ·10 November 2016 ·consulta-vinculante Medium impact
Tax

AIE partners may claim film production tax credits through the imputation of tax bases

An Economic Interest Grouping (AIE) in the Canary Islands has requested clarification on whether it can apply the AIE tax regime and impute results and tax credit bases to its partners. The Directorate General for Taxes (DGT) has ruled that if the AIE acts as a producer, the tax credit bases are imputed to Spanish resident partners according to their shareholding.

In 6 key points

How it affects those involved

This ruling clarifies the tax treatment for Economic Interest Groupings involved in film production, confirming that tax credits can be passed through to partners based on their participation.

Lifecycle

2016-11-10PublishedPublished 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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