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of eigs
Traducere "of eigs" în spaniolă
de las AIE
According to the AEB, the transparency of EIGs is consistent with the logic of the Spanish tax system.
La AEB menciona que la transparencia de las AIE se inscribe en la lógica del sistema tributario español.
According to these interested parties it could not therefore reasonably be supposed that the combined provisions of Articles 39 C and 39 CA of the General Tax Code conferred a selective tax advantage on the members of EIGs.
Según estas partes interesadas, no puede considerarse de forma razonable que las disposiciones combinadas de los artículos 39 C y 39 CA del CGI confieran un beneficio fiscal selectivo a los miembros de las AIE.
The Commission would reiterate in this connection that the members of EIGs are mainly financial institutions.
La Comisión recuerda, en este contexto, que los miembros de las AIE son esencialmente entidades financieras.
Eligibility of EIGs and/or their investors as intermediaries
Elegibilidad de la AIE/o sus inversores como intermediarios
Inasmuch as the members of EIGs are financial institutions for the most part, the said beneficiaries also operate in the financial sector.
Estos beneficiarios pertenecen también al sector financiero, dado que los miembros de la AIE son, esencialmente, entidades financieras.
The Commission considers that the tax transparent status of EIGs enshrined in Articles 48 and 49 TRLIS merely enables different operators to join and finance any investment or carry out any economic activity.
La Comisión considera que la transparencia fiscal de la AIE contemplada en los artículos 48 y 49 del TRLIS simplemente permite a diferentes operadores unirse para financiar una inversión o llevar a cabo cualquier actividad económica.
The tax bases, tax credits and tax relief and the withholdings and prepayments of EIGs or UTEs are attributed to the resident members.
Las bases imponibles, las deducciones y bonificaciones en cuota y las retenciones e ingresos a cuenta de las AIEs o UTEs se imputan/atribuyen a los socios residentes.
Legal personality: One of the key differences between UTEs and EIGs is that EIGs are commercial entities with a separate legal personality. Formation requirements: Spanish law sets out certain requirements for the formation of EIGs
Personalidad jurídica: Es importante Requisitos de constitución: La legislación española establece determinados requisitos para la constitución de las A.I.E.s
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