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The taxpayer is inquiring whether a stake of at least 5% in an Economic Interest Group (AIE) qualifies as an eligible asset for reinvestment tax relief under Article 42 of the Corporate Income Tax Law. The Directorate General for Taxes (DGT) indicates that it may qualify if it grants rights to participate in capital or equity, provided that the AIE does not primarily manage movable or immovable assets and that non-business assets do not exceed 15% of its total assets.
Cuestión planteada Se plantea si la participación que la entidad consultante ostentaría sobre la AIE podría considerarse como elemento apto, a efectos de la deducción por reinversión regulada en el artículo 42 del TRLIS.
La participación en una AIE será un elemento patrimonial apto para la deducción por reinversión si otorga derecho a participar en el capital social o fondos propios de la agrupación. No obstante, se deben cumplir dos condiciones: que la AIE no tenga como actividad principal la gestión de patrimonio mobiliario o inmobiliario y que sus elementos no afectos a actividades económicas no superen el 15% de su activo. Además, la reinversión debe realizarse directamente por la entidad que obtiene el beneficio, salvo excepciones justificadas o en régimen de consolidación fiscal.
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