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V2889-14 29 October 2014 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · agrupación de interés económico

An AIE can generate R&D deductions apportioned to Spanish resident shareholders

A company asks whether an Association of Economic Interest (AIE) engaged in R&D can generate tax deductions and how they would be applied. The DGT responds that the AIE acquires the right to deduction, which is apportioned to Spanish resident shareholders according to their share in the constitution document.

The question raised

1. Whether the investment made by the AIE is capable of generating the R&D&i deduction, taking into account that the project will be qualified by a National Accreditation Entity (E.N.A.C.), as well as the linked motivating report by the competent administrative authority.

The DGT's ruling

The AIE generates the right to the R&D&i deduction under Article 35 of the TRLIS, which is imputed to the partners resident in Spain according to their shareholding in the capital. The partners shall apply the deduction in their tax returns based on the amounts imputed to them. If the expenses for commissions to non-resident third parties are incurred within the EU or the EEA, they may form part of the deduction base provided that the commissioned entity is the owner of the results. In the Canary Islands, higher percentages shall apply according to specific regulations if the assets or expenses are destined for the development of activities in the archipelago.

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