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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.
Cuestión planteada 1. Si la inversión realizada por la AIE es susceptible de generar la deducción por I+D+i, teniendo en cuenta que proyecto va a ser calificado por una Entidad Nacional de Acreditación (E.N.A.C.), así como el informe vinculado motivante por la autoridad administrativa competente.
Si la AIE desarrolla actividades de I+D+i según el artículo 35 del TRLIS, generará el derecho a la deducción. Las deducciones y bonificaciones se imputarán a los socios o empresas miembros residentes en territorio español que ostenten los derechos económicos el día del cierre del período impositivo. Dicha imputación se realizará en la proporción que resulte de la escritura de constitución de la entidad.
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