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An Economic Interest Grouping (AIE) seeks clarification on the tax regime for its R&D activities, the attribution of taxable bases to its partners, and the VAT treatment. The Directorate General for Taxes (DGT) clarifies that the AIE may apply the special tax regime for AIEs and that the attribution of results to partners depends on their status at the close of the tax period.
Cuestión planteada Se describen en el cuerpo de la contestación.
El régimen fiscal de las AIE es aplicable siempre que realicen las actividades de su objeto social, aunque sus socios no desarrollen actividades relacionadas. Las imputaciones de bases imponibles, deducciones y retenciones se realizan a los socios que ostenten derechos económicos al cierre del periodo impositivo. En cuanto al I+D, la base de deducción incluye gastos por proyectos encargados a terceros si la AIE adquiere la titularidad de los resultados. La investigación básica sin ánimo de explotación empresarial no se considera actividad empresarial a efectos del IVA.
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