Partner-attended · reply within 24 business hours
Corporate transactions, capital markets and strategic deals.
Independent assessment and rigorous valuation of assets and businesses.
Business reinvention, sustainability and wealth management.
Corporate governance, succession and transformation
International tax planning and cross-border structuring.
Regulatory compliance and tax reporting obligations.
Special regimes for individuals and digital assets.
Tax defense and wealth taxes
Corporate immigration, ICT transfers, investor residency, digital nomad and regularisation.
Employment relations, mobility and regulatory protection.
Protection, compliance and digital resilience
Data protection, DPO and AI regulation
Company formation, contracts, shareholder agreements and corporate operations.
Contracts, dismissals, redundancies and labour court representation.
Insolvency proceedings, fresh start, micro-enterprise procedure and dissolution.
Litigation, arbitration, mediation, IP and real estate law.
Accounting, reporting and outsourced financial management.
Entity management, governance and personnel administration.
Incorporation, incentives and business acceleration.
Risk management, continuity and recovery
New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A query was raised regarding whether investors in a film-based Economic Interest Association (AIE) are entitled to the 18% production tax credit and whether the association's corporate purpose must include film production. The Directorate General for Taxes (DGT) ruled that the tax credit is attributed to the partners provided the AIE meets the requirements of a producer and carries out the activities specified in its corporate purpose.
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 deducción del 18% del artículo 38.2 del TRLIS la puede aplicar la entidad que tenga la condición de productor. Una AIE es considerada productora si tiene la iniciativa y responsabilidad de la obra, o si se incorpora como coproductora antes de finalizar la producción. Los socios de la AIE podrán aplicar dicha deducción mediante la imputación de las bases de deducciones que la entidad genere, siempre que sean residentes en España. No es necesario que los socios desarrollen actividades directamente relacionadas con la producción cinematográfica, siempre que la AIE realice las actividades de su objeto social.
Partner-attended · reply within 24 business hours
Quick message
We reply within 24 business hours. Confidential handling guaranteed.
Google Meet
Direct slot with the partner. Complimentary consultation · no commitment · cancel up to 24h in advance.
Loading availability…
We're fully booked for the next 14 days.
That's a good sign — and we won't leave you hanging.
Request callback
Tell us a time window and a phone number. A partner will call you back during the chosen slot.
< 24 h reply · direct with partner
Have a specific question? Tell us your situation in a sentence or two — a partner will reply within 24 business hours.
Complimentary 30-minute meeting with the partner responsible for your area. Google Meet or in person. Cancel up to 24h in advance.
Loading availability…
We're fully booked for the next 14 days.
That's a good sign — and we won't leave you hanging.
Tell us your preferred time slot and a phone number. A partner will call you back — no hold queues, no gatekeepers.
We use our own and third-party cookies to improve your experience. More information
Essential for the website to function. Cannot be disabled.
Help us understand how you use the site to improve it.
Enable relevant content and advertising.