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.
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 puede 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. No es posible trasladar esta deducción a través de una AIE, ya que estas solo imputan bases de deducción a sus socios. Además, los medios de aportación son válidos siempre que permitan que la financiación sea efectiva dentro de los límites temporales legales.
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.