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V0187-22 ·7 February 2022 ·consulta-vinculante Medium impact
Tax

Tax base in the group of entities regime is determined by costs including VAT

A business group under the advanced special regime seeks clarification on how to determine the tax base regarding the transfer of real estate and improvements between its companies. The DGT clarifies that the base is composed of the costs of goods and services on which the tax has been incurred.

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2022-02-07PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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