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V1746-25 ·24 September 2025 ·consulta-vinculante Low impact
Tax

Base imponible in advanced group regime calculated on cost of goods and services with VAT

The article addresses how the taxable base is calculated in the special group entity regime and whether an insurer's approach is correct. The DGT explains that in the advanced mode, the taxable base for intragroup transactions is the cost of goods and services including VAT.

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2025-09-24PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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