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V2831-18 ·26 October 2018 ·consulta-vinculante Medium impact
Tax

Intragroup administrative services taxed at the general rate of 21% regardless of cost rates

A consulting entity has requested clarification regarding the advanced application of the special VAT group regime. The DGT clarifies the rate applicable to administrative services, the treatment of IT equipment in intragroup transactions, and the calculation of the pro rata in real estate transfers.

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2018-10-26PublishedPublished 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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