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The DGT confirms that an AIE must be incorporated before filming ends to qualify as a producer and benefit from the investment deduction under Article 36.1 of the LIS.
Cuestión planteada 1. Si es requisito indispensable para que una Agrupación de Interés Económico, como la descrita en la consulta, pueda considerarse como productora a los efectos de la deducción prevista en el artículo 36.1 de la LIS, el hecho de haberse incorporado a la producción cinematográfica con anterioridad a la fecha de finalización del rodaje.
Para que una AIE tenga la condición de productor según el artículo 36.1 de la LIS, debe tener la titularidad de los derechos de la obra, constituirse como productora independiente según la Ley 55/2007, incorporarse a la producción con anterioridad a la finalización del rodaje y designar un productor ejecutivo que asuma la iniciativa del proyecto. El cumplimiento de estos requisitos es necesario para acceder a la deducción por inversiones en producciones cinematográficas y audiovisuales.
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