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An AIE (Economic Interest Grouping) inquired whether it could decide not to attribute its negative tax bases to its partners in order to offset them itself in the future. The DGT ruled that attribution to partners is mandatory under current regulations.
Cuestión planteada Si en virtud del artículo 43.1.b) apartado tercero de la LIS es posible la no imputación de bases imponibles negativas de la AIE a sus socios con la previsión de compensación con bases imponibles positivas en futuros ejercicios
Las bases imponibles negativas de una AIE se imputarán a sus socios residentes en territorio español o no residentes con establecimiento permanente en el mismo. Esta imputación debe realizarse en la proporción que resulte de los estatutos de la agrupación y a quienes ostenten los derechos económicos de socio el día de la conclusión del período impositivo.
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