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V0673-20 3 April 2020 · SG de Impuestos sobre el Consumo Criterion in force
IVA · régimen especial de grupo de entidades

A holding company may apply the special group of entities regime in the year of its acquisition

A query was raised regarding whether a holding company and its subsidiaries can apply the special group of entities regime in the same year that a third company acquires them. The DGT ruled that they cannot be integrated into the acquirer's group until the following year, but they may maintain their own regime if the option was communicated in December of the previous year.

The question raised

Effects on the Special Regime for Groups of Entities of the holding entity as a consequence of the operation of acquiring shares by a third-party company integrated into another special regime for groups of entities.

The DGT's ruling

The acquired holding entity may not be part of the acquiring company's group of entities until January 1 of the calendar year following the acquisition. However, if the holding entity communicated the composition of a new group of entities in December of the previous year, it may apply said special regime during the year of the acquisition, from the date of the transfer until December 31, provided that the legal requirements are met.

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