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V2213-14 ·8 August 2014 ·consulta-vinculante Medium impact
Tax

AIEs with I+D+i activities can apply for special corporate tax regime

A consultant proposes setting up an Economic Interest Group (AIE) to carry out I+D+i activities and asks whether the special tax regime applies and if there are linked transactions. The DGT states that the special regime applies if the AIE fulfils its social object and is registered in the Commercial Registry, and examines the linkage of purchase and sale operations.

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2014-08-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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