Skip to content
Back to index
V2213-14 8 August 2014 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · agrupación de interés económico

AIEs with I+D+i activities can apply for special corporate tax regime

A consultant proposes setting up an Economic Interest Group (AIE) to carry out I+D+i activities and asks whether the special tax regime applies and if there are linked transactions. The DGT states that the special regime applies if the AIE fulfils its social object and is registered in the Commercial Registry, and examines the linkage of purchase and sale operations.

The question raised

Described in the body of the response

Free assessment and quote