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V2143-24 ·8 October 2024 ·consulta-vinculante Medium impact
Tax

A foundation may act as the controlling entity of a group of entities for VAT purposes if legal requirements are met

A non-profit foundation conducting VAT-taxable activities and owning 100% of a commercial company has enquired whether it can apply the special VAT group regime. The DGT has ruled that, provided the requirements for linkage and control are satisfied, the foundation may act as the controlling entity.

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2024-10-08PublishedPublished 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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