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A limited company asked whether, upon transforming into an Agrupación de Interés Económico (AIE), it could apply or impute to its shareholders deductions for ICT promotion. The DGT clarifies that Article 36 of the TRLIS is repealed and that deductions generated before the transformation are not imputable to the new AIE's shareholders.
Cuestión planteada Si en caso de constitución de la AIE, podrá esta aplicarse las deducciones por fomento de las tecnologías de la información y de la comunicación recogidas en el artículo 36 del TRLIS. Y en concreto si resultaría aplicable la deducción mencionada en similares términos a los del ámbito cinematográfico.
La transformación de una sociedad en AIE concluye el período impositivo al aplicar un régimen tributario especial. Aunque la transformación permite conservar la personalidad jurídica, las deducciones generadas en el período previo (como sociedad limitada) no se imputarán a los socios de la AIE bajo el régimen especial del artículo 48 del TRLIS. El artículo 36 del TRLIS para el fomento de las TIC está derogado para períodos iniciados a partir de 2011.
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