{"id":16674,"date":"2026-03-17T11:38:26","date_gmt":"2026-03-17T10:38:26","guid":{"rendered":"https:\/\/zurbaran.net\/?p=16674"},"modified":"2026-03-17T11:38:28","modified_gmt":"2026-03-17T10:38:28","slug":"alerta-tributaria-tax-lease-en-idi-que-hacer-con-la-aie-tras-su-adquisicion","status":"publish","type":"post","link":"https:\/\/zurbaran.net\/en\/alerta-tributaria-tax-lease-en-idi-que-hacer-con-la-aie-tras-su-adquisicion\/","title":{"rendered":"Alerta Tributaria. Tax lease en I+D+i: \u00bfqu\u00e9 hacer con la AIE tras su adquisici\u00f3n?"},"content":{"rendered":"<style type=\"text\/css\" data-type=\"vc_cmsms_shortcodes-custom-css\"><\/style>\n<p>Durante la \u00faltima d\u00e9cada, en el \u00e1mbito del I+D+i (tambi\u00e9n en los sectores naval y cinematogr\u00e1fico), se ha incrementado el uso de una alternativa de financiaci\u00f3n que permite trasladar determinados cr\u00e9ditos fiscales en el Impuesto sobre Sociedades a inversores mediante la utilizaci\u00f3n de AIEs, a cambio de liquidez para el desarrollo de tales proyectos, conocida como <em>tax lease<\/em>.<\/p>\n\n\n\n<p>Si bien dicho funcionamiento ha sido validado por la DGT y es jur\u00eddicamente leg\u00edtimo, la Administraci\u00f3n tributaria viene revis\u00e1ndolo para regularizar supuestos donde existe simulaci\u00f3n (p. ej., los gastos no sean reales o no exista un verdadero proyecto de I+D+i) o donde se incrementan artificialmente los cr\u00e9ditos fiscales generados mediante la inclusi\u00f3n de gastos no deducibles o m\u00e1rgenes desorbitados en el servicio de desarrollo. Es una cuesti\u00f3n que vuelve a estar presente en el Plan Anual de Control Tributario de 2026.<\/p>\n\n\n\n<p>En dicho contexto, una duda habitual se produce con la finalizaci\u00f3n de la estructura de <em>tax lease<\/em>, esto es, una vez que la empresa investigadora adquiere -ejerciendo su opci\u00f3n de compra- el 100% de las participaciones de la AIE: \u00bf<em>qu\u00e9 hago con la AIE<\/em>?; \u00bf<em>qu\u00e9 hago con el cr\u00e9dito participativo<\/em>?; \u00bf<em>puedo reconocer los resultados del proyecto de I+D+i directamente en la contabilidad de la empresa investigadora<\/em>?; \u00bf<em>puedo explotar el resultado del proyecto directamente desde la empresa investigadora<\/em>?<\/p>\n\n\n\n<p>Si bien se trata de una cuesti\u00f3n casu\u00edstica (depende del \u00e9xito t\u00e9cnico y comercial del proyecto desarrollado; las circunstancias de la empresa investigadora; la estructura societaria existente, etc.), en esta alerta exponemos determinadas aclaraciones y recomendaciones que pueden ayudar a mitigar los riesgos fiscales, en un contexto de comprobaci\u00f3n de la realidad de este tipo de estructuras por parte de la Administraci\u00f3n.<\/p>\n\n\n\n<p><a href=\"https:\/\/zurbaran.net\/wp-content\/uploads\/2026\/03\/Alerta-Tributaria.-Tax-Lease-en-IDI-marzo-2026.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">ACCESO AL DOCUMENTO COMPLETO<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Durante la \u00faltima d\u00e9cada, en el \u00e1mbito del I+D+i (tambi\u00e9n en los sectores naval y cinematogr\u00e1fico), se ha incrementado el uso de una alternativa de financiaci\u00f3n que permite trasladar determinados cr\u00e9ditos fiscales en el Impuesto sobre Sociedades a inversores mediante la utilizaci\u00f3n de AIEs, a cambio de liquidez para el desarrollo de tales proyectos, conocida&#8230;<\/p>\n","protected":false},"author":7,"featured_media":16678,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[72],"tags":[106],"class_list":["post-16674","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualidad","tag-fiscal"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Alerta Tributaria. Tax lease en I+D+i: \u00bfqu\u00e9 hacer con la AIE tras su adquisici\u00f3n? - Zurbar\u00e1n Abogados<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/zurbaran.net\/alerta-tributaria-tax-lease-en-idi-que-hacer-con-la-aie-tras-su-adquisicion\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Alerta Tributaria. Tax lease en I+D+i: \u00bfqu\u00e9 hacer con la AIE tras su adquisici\u00f3n? - Zurbar\u00e1n Abogados\" \/>\n<meta property=\"og:description\" content=\"Durante la \u00faltima d\u00e9cada, en el \u00e1mbito del I+D+i (tambi\u00e9n en los sectores naval y cinematogr\u00e1fico), se ha incrementado el uso de una alternativa de financiaci\u00f3n que permite trasladar determinados cr\u00e9ditos fiscales en el Impuesto sobre Sociedades a inversores mediante la utilizaci\u00f3n de AIEs, a cambio de liquidez para el desarrollo de tales proyectos, conocida...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/zurbaran.net\/alerta-tributaria-tax-lease-en-idi-que-hacer-con-la-aie-tras-su-adquisicion\/\" \/>\n<meta property=\"og:site_name\" content=\"Zurbar\u00e1n Abogados\" \/>\n<meta property=\"article:published_time\" content=\"2026-03-17T10:38:26+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-03-17T10:38:28+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/zurbaran.net\/wp-content\/uploads\/2026\/03\/idi-scaled.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"2560\" \/>\n\t<meta property=\"og:image:height\" content=\"1700\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Beatriz Abascal\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Beatriz Abascal\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/zurbaran.net\/alerta-tributaria-tax-lease-en-idi-que-hacer-con-la-aie-tras-su-adquisicion\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/zurbaran.net\/alerta-tributaria-tax-lease-en-idi-que-hacer-con-la-aie-tras-su-adquisicion\/\"},\"author\":{\"name\":\"Beatriz Abascal\",\"@id\":\"https:\/\/zurbaran.net\/#\/schema\/person\/2efb3ba28265377c8a078bbc12237ad2\"},\"headline\":\"Alerta Tributaria. Tax lease en I+D+i: \u00bfqu\u00e9 hacer con la AIE tras su adquisici\u00f3n?\",\"datePublished\":\"2026-03-17T10:38:26+00:00\",\"dateModified\":\"2026-03-17T10:38:28+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/zurbaran.net\/alerta-tributaria-tax-lease-en-idi-que-hacer-con-la-aie-tras-su-adquisicion\/\"},\"wordCount\":326,\"image\":{\"@id\":\"https:\/\/zurbaran.net\/alerta-tributaria-tax-lease-en-idi-que-hacer-con-la-aie-tras-su-adquisicion\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/zurbaran.net\/wp-content\/uploads\/2026\/03\/idi-scaled.jpg\",\"keywords\":[\"Fiscal\"],\"articleSection\":[\"Actualidad\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/zurbaran.net\/alerta-tributaria-tax-lease-en-idi-que-hacer-con-la-aie-tras-su-adquisicion\/\",\"url\":\"https:\/\/zurbaran.net\/alerta-tributaria-tax-lease-en-idi-que-hacer-con-la-aie-tras-su-adquisicion\/\",\"name\":\"Alerta Tributaria. Tax lease en I+D+i: \u00bfqu\u00e9 hacer con la AIE tras su adquisici\u00f3n? - Zurbar\u00e1n Abogados\",\"isPartOf\":{\"@id\":\"https:\/\/zurbaran.net\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/zurbaran.net\/alerta-tributaria-tax-lease-en-idi-que-hacer-con-la-aie-tras-su-adquisicion\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/zurbaran.net\/alerta-tributaria-tax-lease-en-idi-que-hacer-con-la-aie-tras-su-adquisicion\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/zurbaran.net\/wp-content\/uploads\/2026\/03\/idi-scaled.jpg\",\"datePublished\":\"2026-03-17T10:38:26+00:00\",\"dateModified\":\"2026-03-17T10:38:28+00:00\",\"author\":{\"@id\":\"https:\/\/zurbaran.net\/#\/schema\/person\/2efb3ba28265377c8a078bbc12237ad2\"},\"breadcrumb\":{\"@id\":\"https:\/\/zurbaran.net\/alerta-tributaria-tax-lease-en-idi-que-hacer-con-la-aie-tras-su-adquisicion\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/zurbaran.net\/alerta-tributaria-tax-lease-en-idi-que-hacer-con-la-aie-tras-su-adquisicion\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/zurbaran.net\/alerta-tributaria-tax-lease-en-idi-que-hacer-con-la-aie-tras-su-adquisicion\/#primaryimage\",\"url\":\"https:\/\/zurbaran.net\/wp-content\/uploads\/2026\/03\/idi-scaled.jpg\",\"contentUrl\":\"https:\/\/zurbaran.net\/wp-content\/uploads\/2026\/03\/idi-scaled.jpg\",\"width\":2560,\"height\":1700},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/zurbaran.net\/alerta-tributaria-tax-lease-en-idi-que-hacer-con-la-aie-tras-su-adquisicion\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/zurbaran.net\/en\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Alerta Tributaria. Tax lease en I+D+i: \u00bfqu\u00e9 hacer con la AIE tras su adquisici\u00f3n?\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/zurbaran.net\/#website\",\"url\":\"https:\/\/zurbaran.net\/\",\"name\":\"Zurbar\u00e1n Abogados\",\"description\":\"Zurbar\u00e1n Abogados - Legal Solutions\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/zurbaran.net\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/zurbaran.net\/#\/schema\/person\/2efb3ba28265377c8a078bbc12237ad2\",\"name\":\"Beatriz Abascal\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/zurbaran.net\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/177f3c6f08ec7367291df2f70e95eed6?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/177f3c6f08ec7367291df2f70e95eed6?s=96&d=mm&r=g\",\"caption\":\"Beatriz Abascal\"},\"url\":\"https:\/\/zurbaran.net\/en\/author\/beatriz-abascal\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Alerta Tributaria. Tax lease en I+D+i: \u00bfqu\u00e9 hacer con la AIE tras su adquisici\u00f3n? - Zurbar\u00e1n Abogados","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/zurbaran.net\/alerta-tributaria-tax-lease-en-idi-que-hacer-con-la-aie-tras-su-adquisicion\/","og_locale":"en_US","og_type":"article","og_title":"Alerta Tributaria. Tax lease en I+D+i: \u00bfqu\u00e9 hacer con la AIE tras su adquisici\u00f3n? - Zurbar\u00e1n Abogados","og_description":"Durante la \u00faltima d\u00e9cada, en el \u00e1mbito del I+D+i (tambi\u00e9n en los sectores naval y cinematogr\u00e1fico), se ha incrementado el uso de una alternativa de financiaci\u00f3n que permite trasladar determinados cr\u00e9ditos fiscales en el Impuesto sobre Sociedades a inversores mediante la utilizaci\u00f3n de AIEs, a cambio de liquidez para el desarrollo de tales proyectos, conocida...","og_url":"https:\/\/zurbaran.net\/alerta-tributaria-tax-lease-en-idi-que-hacer-con-la-aie-tras-su-adquisicion\/","og_site_name":"Zurbar\u00e1n Abogados","article_published_time":"2026-03-17T10:38:26+00:00","article_modified_time":"2026-03-17T10:38:28+00:00","og_image":[{"width":2560,"height":1700,"url":"https:\/\/zurbaran.net\/wp-content\/uploads\/2026\/03\/idi-scaled.jpg","type":"image\/jpeg"}],"author":"Beatriz Abascal","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Beatriz Abascal","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/zurbaran.net\/alerta-tributaria-tax-lease-en-idi-que-hacer-con-la-aie-tras-su-adquisicion\/#article","isPartOf":{"@id":"https:\/\/zurbaran.net\/alerta-tributaria-tax-lease-en-idi-que-hacer-con-la-aie-tras-su-adquisicion\/"},"author":{"name":"Beatriz Abascal","@id":"https:\/\/zurbaran.net\/#\/schema\/person\/2efb3ba28265377c8a078bbc12237ad2"},"headline":"Alerta Tributaria. Tax lease en I+D+i: \u00bfqu\u00e9 hacer con la AIE tras su adquisici\u00f3n?","datePublished":"2026-03-17T10:38:26+00:00","dateModified":"2026-03-17T10:38:28+00:00","mainEntityOfPage":{"@id":"https:\/\/zurbaran.net\/alerta-tributaria-tax-lease-en-idi-que-hacer-con-la-aie-tras-su-adquisicion\/"},"wordCount":326,"image":{"@id":"https:\/\/zurbaran.net\/alerta-tributaria-tax-lease-en-idi-que-hacer-con-la-aie-tras-su-adquisicion\/#primaryimage"},"thumbnailUrl":"https:\/\/zurbaran.net\/wp-content\/uploads\/2026\/03\/idi-scaled.jpg","keywords":["Fiscal"],"articleSection":["Actualidad"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/zurbaran.net\/alerta-tributaria-tax-lease-en-idi-que-hacer-con-la-aie-tras-su-adquisicion\/","url":"https:\/\/zurbaran.net\/alerta-tributaria-tax-lease-en-idi-que-hacer-con-la-aie-tras-su-adquisicion\/","name":"Alerta Tributaria. Tax lease en I+D+i: \u00bfqu\u00e9 hacer con la AIE tras su adquisici\u00f3n? - Zurbar\u00e1n Abogados","isPartOf":{"@id":"https:\/\/zurbaran.net\/#website"},"primaryImageOfPage":{"@id":"https:\/\/zurbaran.net\/alerta-tributaria-tax-lease-en-idi-que-hacer-con-la-aie-tras-su-adquisicion\/#primaryimage"},"image":{"@id":"https:\/\/zurbaran.net\/alerta-tributaria-tax-lease-en-idi-que-hacer-con-la-aie-tras-su-adquisicion\/#primaryimage"},"thumbnailUrl":"https:\/\/zurbaran.net\/wp-content\/uploads\/2026\/03\/idi-scaled.jpg","datePublished":"2026-03-17T10:38:26+00:00","dateModified":"2026-03-17T10:38:28+00:00","author":{"@id":"https:\/\/zurbaran.net\/#\/schema\/person\/2efb3ba28265377c8a078bbc12237ad2"},"breadcrumb":{"@id":"https:\/\/zurbaran.net\/alerta-tributaria-tax-lease-en-idi-que-hacer-con-la-aie-tras-su-adquisicion\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/zurbaran.net\/alerta-tributaria-tax-lease-en-idi-que-hacer-con-la-aie-tras-su-adquisicion\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/zurbaran.net\/alerta-tributaria-tax-lease-en-idi-que-hacer-con-la-aie-tras-su-adquisicion\/#primaryimage","url":"https:\/\/zurbaran.net\/wp-content\/uploads\/2026\/03\/idi-scaled.jpg","contentUrl":"https:\/\/zurbaran.net\/wp-content\/uploads\/2026\/03\/idi-scaled.jpg","width":2560,"height":1700},{"@type":"BreadcrumbList","@id":"https:\/\/zurbaran.net\/alerta-tributaria-tax-lease-en-idi-que-hacer-con-la-aie-tras-su-adquisicion\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/zurbaran.net\/en\/"},{"@type":"ListItem","position":2,"name":"Alerta Tributaria. Tax lease en I+D+i: \u00bfqu\u00e9 hacer con la AIE tras su adquisici\u00f3n?"}]},{"@type":"WebSite","@id":"https:\/\/zurbaran.net\/#website","url":"https:\/\/zurbaran.net\/","name":"Zurbar\u00e1n Abogados","description":"Zurbar\u00e1n Abogados - Legal Solutions","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/zurbaran.net\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/zurbaran.net\/#\/schema\/person\/2efb3ba28265377c8a078bbc12237ad2","name":"Beatriz Abascal","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/zurbaran.net\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/177f3c6f08ec7367291df2f70e95eed6?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/177f3c6f08ec7367291df2f70e95eed6?s=96&d=mm&r=g","caption":"Beatriz Abascal"},"url":"https:\/\/zurbaran.net\/en\/author\/beatriz-abascal\/"}]}},"_links":{"self":[{"href":"https:\/\/zurbaran.net\/en\/wp-json\/wp\/v2\/posts\/16674","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/zurbaran.net\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/zurbaran.net\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/zurbaran.net\/en\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/zurbaran.net\/en\/wp-json\/wp\/v2\/comments?post=16674"}],"version-history":[{"count":2,"href":"https:\/\/zurbaran.net\/en\/wp-json\/wp\/v2\/posts\/16674\/revisions"}],"predecessor-version":[{"id":16680,"href":"https:\/\/zurbaran.net\/en\/wp-json\/wp\/v2\/posts\/16674\/revisions\/16680"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/zurbaran.net\/en\/wp-json\/wp\/v2\/media\/16678"}],"wp:attachment":[{"href":"https:\/\/zurbaran.net\/en\/wp-json\/wp\/v2\/media?parent=16674"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/zurbaran.net\/en\/wp-json\/wp\/v2\/categories?post=16674"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/zurbaran.net\/en\/wp-json\/wp\/v2\/tags?post=16674"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}