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V2762-15 ·24 September 2015 ·consulta-vinculante Medium impact
Tax

AIEs may apply the special Corporate Tax regime even if members do not conduct research activities

A public sector foundation has requested a ruling regarding the taxation of an Economic Interest Group (AIE) dedicated to research. The DGT clarifies that an AIE is eligible for the special Corporate Tax regime provided it carries out research activities, regardless of the activities performed by its members, and further analyses the deductibility of expenses and VAT.

In 6 key points

How it affects those involved

This ruling provides legal certainty for AIEs involved in research, confirming that their tax status depends on their own activities rather than those of their members.

Lifecycle

2015-09-24PublishedPublished 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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