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A query was raised regarding whether investors in an Economic Interest Association (AIE) can claim film production tax credits and to whom results should be attributed in the event of changes in membership. The Directorate General for Taxes (DGT) ruled that the tax credit is attributed to the partners holding the economic rights at the end of the period, and that an AIE may be considered a producer if it holds the initiative and responsibility for the work.
Cuestión planteada 1. Si los inversores de la AIE tendrán derecho a la deducción establecida en el apartado 1 del artículo 36 de la LIS. Si el derecho a la aplicación de esta deducción está supeditado a que en el objeto social de los inversores se encuentre la producción cinematográfica. Y si en caso de que posteriormente se transmitiese la participación en la AIE, ¿a quién se imputarían las bases de deducción y las bases imponibles de la AIE?
La deducción por producciones cinematográficas se aplica a la entidad que tenga la condición de productor, pudiendo una AIE serlo si tiene la titularidad de los derechos y participa en la iniciativa y responsabilidad de la obra. Las bases de deducción y las bases imponibles se imputarán a los socios que ostenten los derechos económicos inherentes a su condición el día de la conclusión del período impositivo. En caso de transmisión de participaciones, la imputación se realiza según la condición de socio al cierre del ejercicio. Si se recibe una subvención que deba minorar la base de la deducción, se debe regularizar el exceso y dicha regularización se imputa a los socios existentes en el periodo en que se produzca.
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