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V0164-21 3 February 2021 · SG de Impuestos sobre el Consumo Criterion in force
IVA · régimen de grupo de entidades

Requirements for applying the group of entities regime: effective control and affiliation

An entity inquired whether it met the requirements to apply the group of entities regime after planning to acquire the voting rights of three other entities dependent on a foreign holding company. The DGT responds that this is possible if effective control is guaranteed through more than 50% of the voting rights and if economic and organisational affiliation is established.

The question raised

Whether the consulting entity meets the subjective requirements for the application of the group of entities regime provided for in Law 37/1992.

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