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V1862-20 9 June 2020 · SG de Impuestos sobre el Consumo Criterion in force
IVA · régimen especial de grupo de entidades

Tax base for intragroup transactions under the special group regime comprises actual VAT costs

A company asks how to determine the taxable base for leasing commercial premises to its subsidiary under the special group regime. The DGT responds that the taxable base will consist of the actual costs of goods and services for which VAT has been effectively borne.

The question raised

1. Tax base for the lease of premises if the entities switch to applying the Special Tax Group Regime.

The DGT's ruling

Under the special tax group regime, the tax base for transactions between group entities is the cost of the goods and services used in their performance for which the tax has effectively been incurred. The cost of investment goods for which the entire regularization period has already elapsed shall not be included in the tax base. In the case of leases where the parent entity pays a leasing fee, the tax base shall consist of the costs incurred in relation to the property, which shall coincide with the contract installments.

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