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Two foundations have requested guidance regarding the formation of Economic Interest Groupings (AIEs) to conduct R&D&i activities. The Directorate-General for Tax Affairs (DGT) clarifies that the special tax regime for AIEs applies if they carry out the activities specified in their corporate purpose, regardless of the activities performed by their members, and details how tax deductions and taxable bases are allocated.
Cuestión planteada Se describen en el cuerpo de la contestación.
El régimen fiscal especial de las AIE es aplicable siempre que realicen efectivamente las actividades de su objeto social, aunque sus socios no desarrollen actividades relacionadas. Las bases imponibles, deducciones y bonificaciones se imputan a los socios residentes en España en la proporción que resulte de la escritura de constitución. Para la deducción por I+D+i, solo son computables los gastos directamente relacionados, aplicados efectivamente y debidamente individualizados por proyectos. En caso de encargos de I+D+i, la deducción la practica quien realiza la actividad o quien la encarga si adquiere la titularidad de los resultados.
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