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V1824-18 ·22 June 2018 ·consulta-vinculante Medium impact
Tax

Partners of an AIE may attribute the R&D tax credit to themselves even if their activity differs from that of the grouping

A pharmaceutical research AIE inquires whether its partners, engaged in activities unrelated to R&D, may benefit from the special regime and tax credits. The DGT responds that the tax regime of the AIE depends on its own corporate purpose and that partners may attribute the tax bases and credits according to their participation.

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2018-06-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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