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A query was raised regarding whether an Economic Interest Grouping (AIE) can hold the status of producer for film production tax credits without possessing its own resources. The Directorate General for Taxes (DGT) ruled that it can, provided it meets specific legal requirements regarding independence and ownership.
Question raised 1. Whether the AIE shall have the status of producer for the purposes of Article 36.1 of the LIS, given that there is no requirement for minimum material or human resources at the AIE level, as it may subcontract 100% of its activity. And whether the AIE shall be entitled to the aforementioned deduction.
The AIE shall have the status of producer if it holds the ownership of the rights to the work, is established as an independent producer, joins before the completion of filming, and designates an executive producer. If these conditions are met, it may subcontract its entire activity without the need for its own material or human resources. The bases of the deduction shall be imputed to the partners resident in Spain according to their participation.
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