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An Economic Interest Grouping (AIE) has requested clarification on whether owning 65% of a company prevents it from applying its special tax regime. The Directorate-General for Taxes (DGT) ruled that because the grouping exercises control and direction over said company, it is ineligible for the regime.
Question posed: Whether the AIE's ownership of 65% of S prevents the consulting entity from applying the special tax regime for economic interest groupings.
The special tax regime under Article 48 of the TRLIS is not applicable if the AIE holds interests in companies that are its members or if it directs or controls the activities of its members or third parties. Since the ownership of 65% of company S allows the AIE to control and direct the same, it cannot utilize the special regime for AIEs.
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