Skip to content
V0874-24 ·23 April 2024 ·consulta-vinculante Medium impact
Tax

VAT group regime can be maintained after transfer of support service contracts, provided effective control is retained

The taxpayer inquired whether the transfer of support service contracts and changes to internal governance affect the special VAT group regime. The DGT ruled that if effective control is maintained through shareholding or voting rights, the requirements of the regime can continue to be met.

In 6 key points

Lifecycle

2024-04-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact