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A query was raised regarding whether the special tax regime for Economic Interest Groupings (AIE) applies even if the partners' corporate purpose does not match that of the grouping. The DGT ruled that the regime is applicable as long as the AIE effectively carries out the activities defined in its corporate purpose, regardless of the activities of its partners.
Cuestión planteada 1. Si el hecho de que el objeto social de los inversores no coincida con el objeto social de la AIE, ni con la operación analizada en la presente consulta no supone una inaplicación del régimen fiscal especial previsto en los artículos 43 y siguientes de la LIS.
El régimen fiscal especial del artículo 43 de la LIS se aplica a las AIE siempre que estas realicen efectivamente las actividades adecuadas a su objeto social. La normativa fiscal no establece requisitos específicos sobre la actividad que deban desarrollar los socios de la agrupación. Por tanto, el régimen es aplicable aunque los socios no desarrollen actividades directamente relacionadas con las de la AIE.
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