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A pharmaceutical research AIE inquires whether its partners, engaged in activities unrelated to R&D, may benefit from the special regime and tax credits. The DGT responds that the tax regime of the AIE depends on its own corporate purpose and that partners may attribute the tax bases and credits according to their participation.
Question raised: Described in the body of the response.
The special tax regime for AIEs applies provided that the entity effectively carries out the activities of its corporate purpose, regardless of whether its partners develop different activities. Tax bases, credits, and allowances are attributed to partners resident in Spain in the proportion resulting from their bylaws. In the case of the R&D tax credit, the entity that commissions the activity and acquires ownership of the results is the one that generates the right to the credit, which shall subsequently be attributed to the partners. For the calculation of the average expenditure, the expenses incurred by the AIE itself must be considered.
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