Doctrine by topic · DGT Observatory

Coproduction: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 10 rulings · 2015–2023

Current position

To apply the deduction for cinematographic productions, the AIE (Audiovisual Production Entity) must hold the status of producer, assuming the initiative and responsibility for the work. In coproductions, the deduction limits must be prorated according to the participation percentage of each party. Regarding IVA (Value Added Tax), the assignment of recording rights, the reproduction of documents, and advertising or sponsorship services are taxed at the general rate of 21%. The rental of productions is also subject to 21%, unless the income from performances is ancillary.

The DGT's position remains stable regarding the requirements for an AIE to be considered a producer and to apply deductions. The evolution is observed in the precision regarding the IVA treatment of services connected to production. No changes have been detected in the nature of the producer status, but rather a greater specificity in the taxation of assignment and advertising services.

Turning points

  1. V0006-17

    Establishes the method for prorating deduction limits in national and international coproductions according to each party's percentage.

  2. V0744-18

    Incorporates the requirements of the 2017 General State Budget Law for the consideration of producer status, including the designation of an executive producer.

Analysis based on 10 of 10 rulings with a stated position. Updated 28 September 2026.

Rulings on this topic

10
V0006-17 2 Jan 2017

Two different deductions possible in a co-produced film depending on nationality

SG de Impuestos sobre las Personas Jurídicas
deducción por inversiones en producciones cinematográficascoproducciónnacionalidad de la producciónlímites de deducciónproducción extranjera LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 36.1LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 36.2
Affects CompanyExpat · Non-residentIndividual
V1272-16 29 Mar 2016

Losses from foreign productions of an AIE can be attributed to shareholders

SG de Impuestos sobre las Personas Jurídicas
agrupación de interés económicobase imponible negativaimputación de basesproducción cinematográficadeducción por producciones LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 36.1LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 36.2
Affects CompanyExpat · Non-residentIndividual
V2928-15 7 Oct 2015

AIE members may claim film production tax credits based on their shareholding

SG de Impuestos sobre las Personas Jurídicas
agrupación de interés económicodeducción por producciones cinematográficasimputación de basescoproducciónsocio residente LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 36.1LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 43.1
Affects CompanyExpat · Non-residentIndividual
V2811-15 28 Sept 2015

AIE partners may claim film production tax credits if the AIE acts as producer

SG de Impuestos sobre las Personas Jurídicas
agrupación de interés económicodeducción por producciones cinematográficasimputación de basesproductor audiovisualderechos económicos LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 36.1LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 43.1
Affects CompanyExpat · Non-residentIndividual
V0894-15 23 Mar 2015

An AIE can claim the 18% film production deduction if acting as co-producer

SG de Impuestos sobre las Personas Jurídicas
agrupación de interés económicoproductor cinematográficodeducción por produccióncoproducciónderechos de explotación TRLIS — RDLeg 4/2004 (derogado por la Ley 27/2014) art. 38.2TRLIS — RDLeg 4/2004 (derogado por la Ley 27/2014) art. 44
Affects CompanyExpat · Non-residentIndividual

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