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V2298-15 ·22 July 2015 ·consulta-vinculante Medium impact
Tax

A credit institution may be the parent company of a VAT group if it determines group policies

The applicant asks whether a banking foundation can be the parent entity of a VAT group. The DGT rules that, under Law 26/2013, a credit institution may act as the parent entity if it determines the group's policies and strategies, meaning the foundation could be a subsidiary entity.

In 6 key points

How it affects those involved

This ruling clarifies the hierarchical structure allowed within VAT groups, specifically regarding the role of banking foundations and credit institutions under Law 26/2013.

Lifecycle

2015-07-22PublishedPublished 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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