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A query was raised regarding whether an Economic Interest Grouping (AIE) can apply the tax deduction for feature film production and what its limits are. The Directorate General for Taxes (DGT) ruled that while the AIE generates the right, the deduction is attributed to its members resident in Spain.
Cuestión planteada 1. Si la AIE podrá aplicar la deducción prevista en el artículo 36 de la LIS. En caso, afirmativo, si el coste del largometraje es superior a un millón de euros, ¿hasta qué importe se puede beneficiar de la deducción?
La AIE genera el derecho a la deducción por producciones cinematográficas siempre que cumpla los requisitos del artículo 36 de la LIS. Las bases de las deducciones se imputarán a los socios residentes en España que ostenten los derechos económicos al cierre del período impositivo. El límite de la deducción para la totalidad de los socios será de 3 millones de euros si la AIE es el único productor, o proporcional a su participación si es coproductora.
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