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An audiovisual producer asks whether an investor can claim the deduction for film productions and if an AIE can pass on such deduction to its partners. The DGT clarifies that investors can claim the deduction subject to certain limits and conditions, but AIEs only impute deduction bases, not the deduction itself.
Cuestión planteada 1. Si, una vez recibida la financiación otorgada bajo el contrato, el inversor tendrá derecho a imputarse la parte de la deducción generada por la entidad consultante en el día de devengo de su IS (31 de diciembre de coincidir con el año natural) en los términos regulados en el contrato y con el límite del 120% de las cantidades desembolsadas bajo el mismo.
El contribuyente que financie producciones podrá aplicar las deducciones del artículo 36.1 de la LIS, limitadas al 120% de las cantidades aportadas. Para ello, debe realizar una comunicación a la Administración con el contrato de financiación y la certificación de requisitos antes de finalizar su periodo impositivo. En el caso de las AIE, la deducción trasladada por el artículo 39.7 de la LIS no podrá ser trasladada a sus socios, ya que la AIE imputa bases de deducción y no la deducción propiamente dicha.
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