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El consultante pregunta si una Agrupación de Interés Económico (AIE) puede mantener su régimen fiscal especial si sus socios realizan actividades que no son auxiliares a la actividad de la agrupación. La DGT responde que el régimen fiscal de la LIS se aplica siempre que la AIE realice efectivamente las actividades de su objeto social, independientemente de la actividad de sus socios.
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