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A consulting entity inquired whether an Economic Interest Grouping (EAI) could apply small-scale tax incentives through a statutory agreement that alters the distribution of voting rights. The Directorate-General for Taxes (DGT) ruled that determining the control of an EAI for turnover calculation purposes depends on economic control and the distribution of profits, rather than voting rights.
Cuestión planteada 1. Si en el supuesto planteado, siempre que el importe neto de la cifra de negocios de la AIE no superase los 10 millones de euros, serían de aplicación los incentivos fiscales previstos en los artículos 101 a 105 de la LIS, al no integrarse la AIE en ningún grupo de sociedades en el sentido del artículo 42 del Código de Comercio.
La imputación de bases imponibles y deducciones en una AIE se realiza según la proporción de capital aportado, no por pactos de votos. Para aplicar los incentivos de la LIS, si un socio controla la AIE (por recibir la mayoría de beneficios o riesgos), su cifra de negocios debe ser inferior a 10 millones de euros. Si el socio que ostenta el control económico supera dicho límite, la AIE no podrá acogerse a los incentivos de los artículos 101 a 105 de la LIS.
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