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V0768-23 30 March 2023 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · agrupación de interés económico

An AIE may be deemed a producer for tax deduction if it meets incorporation and management requirements

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.

The question raised

1. Whether it is an indispensable requirement for an Economic Interest Grouping, such as the one described in the consultation, to be considered a producer for the purposes of the deduction provided for in Article 36.1 of the LIS, that it has joined the cinematographic production prior to the filming completion date.

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