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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.
El régimen fiscal especial del artículo 43 de la LIS se aplicará a las AIE siempre que realicen efectivamente las actividades adecuadas a su objeto social y se cumplan los requisitos de la Ley 12/1991. La normativa fiscal no establece requisitos específicos sobre la actividad que deben desarrollar sus socios. Por tanto, la AIE puede mantener su régimen fiscal aunque sus socios no desarrollen actividades directamente relacionadas con el objeto de la agrupación.
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