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An entity requested clarification on which regulations apply to tax deductions for investments in film productions when participating in an AIE (Film Investment Agreement) with a tax period beginning in December 2014. The DGT ruled that, as the period commenced before the LIS came into force, the TRLIS regulations must be applied.
Cuestión planteada ¿Qué normativa aplicará la entidad consultante a la hora de practicar la deducción por inversiones en producciones cinematográficas, la contenida en el artículo 38.2 del TRLIS o la prevista en el artículo 36 de la Ley 27/2014, de 27 de noviembre?
La deducción por inversiones en producciones cinematográficas se rige por la normativa vigente en el momento en que se cumplen las circunstancias que originan el derecho. Dado que la LIS entró en vigor el 1 de enero de 2015, la AIE con periodo iniciado el 1 de diciembre de 2014 debe determinar la base y aplicar la deducción según el artículo 38.2 del TRLIS. Por tanto, la AIE imputará a su socio la deducción siguiendo los requisitos y porcentajes del TRLIS.
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