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The taxpayer asks whether an Economic Interest Grouping (AIE) can apply the film production tax deduction under Article 36.1 of the Corporate Tax Act. The DGT rules that an AIE shall hold the status of producer if it is established as an independent producer, joins before filming is completed, and appoints an executive producer.
Cuestión planteada 1. Si se cumplen los requisitos previstos en la disposición adicional centésima vigésima sexta de la Ley de Presupuestos Generales del Estado de 2017, para que una AIE, como las descritas en la consulta, pueda considerarse como productora a los efectos de la deducción prevista en el artículo 36.1 de la LIS.
La AIE será considerada productora si cumple los requisitos de la disposición adicional centésima vigésima sexta de la Ley de Presupuestos Generales de 2017: constituirse como productora independiente (art. 4.n Ley 55/2007), incorporarse antes de la finalización del rodaje y designar un productor ejecutivo. Los límites de la deducción y el primer millón de base se distribuyen entre coproductores según su porcentaje de participación. Las bases de deducción se imputan a los socios residentes en España que ostenten derechos económicos al cierre del periodo impositivo.
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