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V2705-14 ·9 October 2014 ·consulta-vinculante Medium impact
Tax

Transformation to AIE does not allow imputation of pre-transition deductions to shareholders

A limited company asked whether, upon transforming into an Agrupación de Interés Económico (AIE), it could apply or impute to its shareholders deductions for ICT promotion. The DGT clarifies that Article 36 of the TRLIS is repealed and that deductions generated before the transformation are not imputable to the new AIE's shareholders.

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2014-10-09PublishedPublished 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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