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A query was raised regarding whether investors in an Economic Interest Association (AIE) dedicated to film production can apply the tax deduction under Article 36.1 of the Corporate Income Tax Act, and how results are allocated in the event of changes in membership. The Directorate General for Taxes (DGT) ruled that the AIE can be considered a producer and that the allocation of tax bases depends on who is a partner at the close of the tax period.
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?
Una AIE puede tener la consideración de productor si participa en la iniciativa y responsabilidad de la obra y ostenta la titularidad de sus derechos. Para que los socios apliquen la deducción, la AIE debe cumplir los requisitos del artículo 36.1 de la LIS, sin que sea necesario que los socios desarrollen actividades cinematográficas. Las bases imponibles y de deducciones se imputan a los socios que ostenten los derechos económicos al cierre del periodo impositivo. En caso de transmisión de participaciones, la imputación se realiza según la proporción de los estatutos y la condición de socio al finalizar el ejercicio.
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