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 an Economic Interest Grouping (AIE) can be considered a producer for the purpose of the film production tax deduction under Corporate Tax. The Directorate General for Taxes (DGT) ruled that it can, provided it meets the requirements of an independent producer, and that the deduction shall be attributed to its members.
Question raised 1. Whether the AIE generates the right to the deduction provided for in article 36.1 of the LIS. Specifically, whether the AIE holds the status of producer in accordance with the provisions of article 120.2 of the consolidated text of the Intellectual Property Law and the one hundred and twenty-sixth additional provision of Law 3/2017, of June 27, on the General State Budgets.
The AIE shall hold the status of producer if it holds the ownership of the rights to the work, is established as an independent producer according to the Film Law, joins before the end of filming, and designates an executive producer. It is not necessary for the AIE to possess its own material or personal resources. The bases for the deduction shall be imputed to the partners resident in Spain in proportion to their economic rights. Partners resident in the Canary Islands may apply deduction percentages increased by the special regime for the islands.
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.