Skip to content
Back to index
V2125-24 1 October 2024 · SG de Impuestos sobre el Consumo Criterion in force
IVA · régimen especial del grupo de entidades

A non-profit entity may act as the dominant entity of a VAT group under certain requirements

A query was raised regarding whether a non-profit entity can apply the special VAT group regime. The DGT ruled that, provided it meets the requirements for control and affiliation, it may serve as the dominant entity of such a group.

The question raised

1. Whether the consulting entity may opt for the application of the special regime for groups of entities in Value Added Tax.

Book your free first meeting