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V4897-16 ·11 November 2016 ·consulta-vinculante Medium impact
Tax

AIEs may apply the special R&D&i regime even if their members carry out different activities

Two foundations have requested guidance regarding the formation of Economic Interest Groupings (AIEs) to conduct R&D&i activities. The Directorate-General for Tax Affairs (DGT) clarifies that the special tax regime for AIEs applies if they carry out the activities specified in their corporate purpose, regardless of the activities performed by their members, and details how tax deductions and taxable bases are allocated.

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2016-11-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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