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A public sector foundation has requested a ruling regarding the taxation of an Economic Interest Group (AIE) dedicated to research. The DGT clarifies that an AIE is eligible for the special Corporate Tax regime provided it carries out research activities, regardless of the activities performed by its members, and further analyses the deductibility of expenses and VAT.
Cuestión planteada Se describen en el cuerpo de la contestación.
El régimen fiscal especial de las AIE es aplicable si la agrupación realiza efectivamente las actividades de su objeto social, aunque sus socios no desarrollen actividades relacionadas. Las bases imponibles se imputan a los socios residentes en España según su participación. Para la deducción por I+D, solo son válidos los gastos directamente relacionados, aplicados y debidamente individualizados por proyectos. En cuanto al IVA, la investigación (básica o aplicada) es una actividad empresarial, pero solo estará sujeta al impuesto si se realiza a título oneroso.
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