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V2889-14 ·29 October 2014 ·consulta-vinculante Medium impact
Tax

An AIE can generate R&D deductions apportioned to Spanish resident shareholders

A company asks whether an Association of Economic Interest (AIE) engaged in R&D can generate tax deductions and how they would be applied. The DGT responds that the AIE acquires the right to deduction, which is apportioned to Spanish resident shareholders according to their share in the constitution document.

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2014-10-29PublishedPublished 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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