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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.
Cuestión planteada Se describen en el cuerpo de la contestación
El régimen fiscal especial del artículo 48 del TRLIS es aplicable a la AIE siempre que realice efectivamente las actividades de su objeto social (I+D+i) y se cumplan los requisitos de la Ley 12/1991, independientemente de que sus socios no desarrollen actividades relacionadas. Respecto a la vinculación, la opción de compra no está sujeta a la normativa de operaciones vinculadas si no concurren los supuestos del artículo 16.3 del TRLIS. En la opción de venta, si la Sociedad de I+D+i no participa en el capital de la AIE al momento de ejercitarla, no habrá vinculación.
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