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The consultant asks whether an Association of Economic Interest (AIE) can maintain its special tax regime if its partners carry out activities not directly supporting the association's activities. The DGT responds that the AIE's special tax regime applies as long as it genuinely carries out the activities defined in its social object, regardless of its partners' activities.
Cuestión planteada 1. Si puede seguir aplicando el régimen especial de Agrupaciones de Interés Económico cuando los socios residentes que ostenten tal condición el día en que concluye su período impositivo realizan una actividad de la que la actividad de la AIE no es auxiliar.
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