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An Economic Interest Association (AIE) has requested a ruling on whether its members can claim the 18% tax credit for film productions and whether such activity must be included in the members' corporate objects. The Directorate General for Taxes (DGT) ruled that eligibility for the deduction depends on the AIE being classified as a producer, rather than the specific activities of its members.
Cuestión planteada 1. Si los inversores de la AIE, cuya participación en la misma será del 99%, tendrán derecho a la deducción del 18% establecida en el apartado 2 del artículo 38 del TRLIS. Si el derecho a la aplicación de esta deducción está supeditado a que en el objeto social de los inversores se encuentre la producción cinematográfica.
La AIE puede aplicar la deducción del 18% si tiene la consideración de productor, lo cual requiere que tenga la iniciativa y asuma la responsabilidad de la obra. No es necesario que los socios desarrollen actividades directamente relacionadas con la AIE para que esta aplique el régimen fiscal especial. Las bases de deducción e imponibles se imputarán a los socios que ostenten los derechos económicos el día de la conclusión del período impositivo. Los gastos de publicidad y copias generan derecho a la deducción a medida que se devenguen.
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