Partner-attended · reply within 24 business hours
Corporate transactions, capital markets and strategic deals.
Independent assessment and rigorous valuation of assets and businesses.
Business reinvention, sustainability and wealth management.
Corporate governance, succession and transformation
International tax planning and cross-border structuring.
Regulatory compliance and tax reporting obligations.
Special regimes for individuals and digital assets.
Tax defense and wealth taxes
Corporate immigration, ICT transfers, investor residency, digital nomad and regularisation.
Employment relations, mobility and regulatory protection.
Protection, compliance and digital resilience
Data protection, DPO and AI regulation
Company formation, contracts, shareholder agreements and corporate operations.
Contracts, dismissals, redundancies and labour court representation.
Insolvency proceedings, fresh start, micro-enterprise procedure and dissolution.
Litigation, arbitration, mediation, IP and real estate law.
Accounting, reporting and outsourced financial management.
Entity management, governance and personnel administration.
Incorporation, incentives and business acceleration.
Risk management, continuity and recovery
New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
An Economic Interest Grouping (AIE) in the Canary Islands has requested clarification on whether it can apply the AIE tax regime and impute results and tax credit bases to its partners. The Directorate General for Taxes (DGT) has ruled that if the AIE acts as a producer, the tax credit bases are imputed to Spanish resident partners according to their shareholding.
Cuestión planteada 1. Si la AIE aplicará el régimen fiscal de las agrupaciones de interés económico españolas y, en consecuencia, imputará a sus socios los resultados fiscales, las bases de deducciones, bonificaciones y retenciones generadas por la entidad.
La AIE puede aplicar el régimen especial del artículo 43 de la LIS si realiza las actividades de su objeto social, aunque sus socios no realicen actividades relacionadas. Las bases de las deducciones se imputan a los socios residentes en España en la proporción de sus derechos económicos. Si la AIE tiene la consideración de productora y la obra se realiza en Canarias, los socios canarios aplicarán porcentajes de deducción incrementados y límites de cuota superiores. El importe máximo de la deducción para producciones en Canarias es de 5,4 millones de euros.
Partner-attended · reply within 24 business hours
Quick message
We reply within 24 business hours. Confidential handling guaranteed.
Google Meet
Direct slot with the partner. Complimentary consultation · no commitment · cancel up to 24h in advance.
Loading availability…
We're fully booked for the next 14 days.
That's a good sign — and we won't leave you hanging.
Request callback
Tell us a time window and a phone number. A partner will call you back during the chosen slot.
< 24 h reply · direct with partner
Have a specific question? Tell us your situation in a sentence or two — a partner will reply within 24 business hours.
Complimentary 30-minute meeting with the partner responsible for your area. Google Meet or in person. Cancel up to 24h in advance.
Loading availability…
We're fully booked for the next 14 days.
That's a good sign — and we won't leave you hanging.
Tell us your preferred time slot and a phone number. A partner will call you back — no hold queues, no gatekeepers.
We use our own and third-party cookies to improve your experience. More information
Essential for the website to function. Cannot be disabled.
Help us understand how you use the site to improve it.
Enable relevant content and advertising.