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V2511-23 ·18 September 2023 ·consulta-vinculante Medium impact
Tax

Partners of an AIE may be allocated negative tax bases and R&D tax credits generated by the entity

A company inquired whether the partners of an Economic Interest Grouping (AIE) engaged in R&D activities may receive the allocation of its negative tax bases and tax credits. The DGT responds that this is possible, provided that the requirements of the LIS and the AIE Law are met, and explains the accounting and tax treatment of the operation.

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2023-09-18PublishedPublished 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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