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An economic interest grouping (AIE) in audiovisual production has requested clarification on whether investors can apply negative tax bases and deductions under Article 36 of the Corporate Tax Act, even if the amount exceeds their contributions. The Directorate General for Taxes (DGT) has ruled that the imputation of these tax credits is not affected by the amount contributed by each partner.
Cuestión planteada 1. Si los inversores de la AIE podrán aplicar los créditos fiscales que se derivan de las bases imponibles negativas y de las bases de la deducción del artículo 36 de la LIS, imputadas por la consultante, con independencia de que la suma de ambos conceptos suponga un importe superior a las aportaciones individuales efectuadas por los inversores.
Los socios residentes en España de una AIE pueden recibir la imputación de bases imponibles negativas y bases de deducciones según la proporción de sus derechos económicos. El hecho de que el importe de los créditos fiscales resultantes de estas imputaciones supere la cuantía de las aportaciones efectuadas por cada socio no afecta a la aplicación del régimen especial de las AIE. La imputación debe realizarse según la proporción de la escritura de constitución.
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