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V2468-25 ·11 December 2025 ·consulta-vinculante Low impact
Tax

A association may be a dominant entity under the VAT group regime

A lay association asks whether it can apply the VAT group regime since it controls foundations and commercial companies. The DGT responds that if the association carries out business or professional activities subject to VAT, it may act as a dominant entity.

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2025-12-11PublishedPublished 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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