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The query concerns whether investors in an Economic Interest Association (AIE) dedicated to film production can apply the tax credit under Article 36.1 of the Corporate Income Tax Act, and to whom results should be attributed in the event of a transfer of interests. The Directorate General of Taxes (DGT) rules that the tax credit is applicable if the AIE acts as a producer, and that results are attributed to the partners who hold such status at the end 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?
La AIE puede aplicar la deducción si tiene la consideración de productor, lo cual requiere participar en la iniciativa y responsabilidad de la obra y tener la titularidad de sus derechos. No es necesario que los socios de la AIE desarrollen actividades relacionadas con la producción cinematográfica. Las bases de deducción e imponibles se imputan a los socios residentes en España que ostenten los derechos económicos el día de la conclusión del periodo impositivo. En caso de transmisión de participaciones, la imputación se realiza a los socios existentes al cierre del periodo impositivo.
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