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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 15 results.
AIE can retain special tax regime even if partners engage in non-supporting activities
V0938-26
No procede la aplicación de los porcentajes de deducción incrementados de Canarias si los gastos se realizan fuera del archipiélago
V2120-24
Increased R&D&i tax credit percentages for the Canary Islands cannot be applied if the partner does not reside in said territory or does not have a permanent establishment there
V1922-24
Las AIE pueden imputar bases imponibles y deducciones por I+D a sus socios si estos mantienen la condición de socios al cierre del ejercicio
V3230-23
Investor in audiovisual productions may claim up to 120% deduction on contributions
V2348-23
The application of the tax deduction for live performances through an AIE requires that the latter assumes the production risk and venture
V1479-23
Losses from foreign productions of an AIE can be attributed to shareholders
V1272-16
Las bases de las deducciones de una agrupación de interés económico se integran en la liquidación de los socios
V3528-15
An AIE can claim the 18% film production deduction if acting as co-producer
V0894-15
AIEs can impute film deduction bases to their partners for application
V0076-15
Unlinked entity transactions are exempt from linked transactions regulations
V3384-14
An AIE can generate R&D deductions apportioned to Spanish resident shareholders
V2889-14
Transformation to AIE does not allow imputation of pre-transition deductions to shareholders
V2705-14
Copy, advertising and promotion costs included in audiovisual production deduction as expenses are incurred
V2402-14
AIEs with I+D+i activities can apply for special corporate tax regime
V2213-14
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