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The DGT confirms that an AIE owning shares in other film-producing AIEs may impute deduction bases to its partners, provided the requirements of the AIE Law are met and the imputation is made according to each partner's shareholding.
Cuestión planteada 1. Si las AIEs productoras imputarían las bases imponibles, gastos financieros netos y las bases de deducciones y bonificaciones que se generasen por la realización de sus actividades a la AIE fondo, quien, a su vez, imputaría el sumatorio de las bases imponibles, gastos financieros netos, las bases de deducciones y bonificaciones que le han sido imputadas a los socios en función de su porcentaje de participación.
El régimen fiscal de las AIE permite que los socios reciban la imputación de bases imponibles, gastos financieros netos, deducciones y bonificaciones. En el caso de AIEs que participan en otras AIEs productoras, la imputación se realiza primero a la AIE partícipe y luego esta la traslada a sus propios socios según su porcentaje de participación. Si los socios son residentes en Canarias, podrán aplicar deducciones por producciones cinematográficas con los porcentajes y límites específicos del régimen económico y fiscal de Canarias.
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