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A company has requested a ruling on whether acquiring shares in another company (B) limits the application of a film production tax credit obtained through an AIE. The DGT has ruled that a change in shareholders in company B does not affect the application of said deduction.
Cuestión planteada 1. Si existe algún tipo de limitación en la aplicación del crédito fiscal en caso de cambio accionarial.
El cambio de accionistas en la entidad no afecta a la aplicación de la deducción del artículo 38.2 del TRLIS. Para que los socios de una AIE apliquen la deducción, la agrupación debe cumplir los requisitos de productor y la imputación se realiza a quienes ostenten los derechos económicos de socio al cierre del período impositivo. La deducción es aplicable siempre que se cumplan los requisitos de la normativa vigente en el momento de su origen.
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