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An Economic Interest Grouping (AIE) queried whether its members were entitled to the 18% film production tax credit and whether its corporate purpose had to be production. The Directorate General for Taxes (DGT) ruled that the credit depends on the AIE being the producer, rather than the specific activity 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 que requiere tener la iniciativa y asumir la responsabilidad de la obra. No es necesario que los socios de la AIE desarrollen actividades directamente relacionadas con la producción cinematográfica. Las bases de deducción e imponibles se imputan a los socios que ostenten los derechos económicos el día del cierre del periodo impositivo. Los gastos de publicidad y copias generan derecho a la deducción a medida que se devenguen.
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