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An Economic Interest Grouping (AIE) has requested clarification on whether its generated taxable bases and deductions can be imputed to its partners. The Directorate General for Taxes (DGT) has ruled that these bases are imputed to partners resident in Spain in accordance with the proportions set out in their articles of association.
Cuestión planteada 1. Si las bases imponibles, las bases de las deducciones generadas por la AIE podrán imputarse a los socios de la misma, minorando su cuota del Impuesto sobre Sociedades o del Impuesto sobre la Renta de las Personas Físicas, según corresponda.
Las bases imponibles y las bases de las deducciones y bonificaciones de una AIE se imputan a sus socios residentes en territorio español en la proporción que resulte de los estatutos. Las bases de las deducciones se integran en la liquidación de los socios, minorando su cuota de IS o IRPF. La imputación se realiza a quienes ostenten los derechos económicos de socio al cierre del período impositivo.
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