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Intragroup Transactions: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 13 rulings · 2014–2024

Current position

Under the group of entities regime, the tax base of intragroup transactions is determined by the cost of the goods and services for which the tax has been effectively incurred or satisfied. In real estate transfers, if the regularization period has concluded, the tax base shall be zero euros. Transactions that do not generate income at the consolidated group level must not be subject to elimination in the individual tax base.

The DGT's position remains stable regarding the calculation of the tax base for intragroup transactions, focusing on costs with tax incurred. There is a consolidation of the doctrine regarding the non-elimination of transactions that do not generate income at the consolidated level. Recent case law and rulings reinforce the application of a zero base for real estate after the regularization period has ended.

Turning points

  1. V2751-16

    Establishes that intragroup transactions that do not generate income at the consolidated group level shall not be subject to elimination in the individual tax base.

  2. V2570-24

    Specifies that for investment assets for which the regularization period has concluded, the tax base to be calculated shall be zero euros.

Analysis based on 12 of 13 rulings with a stated position. Updated 27 September 2026.

Rulings on this topic

13
V0002-16 5 Jan 2016

Intragroup transaction tax bases must exclude non-deductible VAT costs

SG de Impuestos sobre el Consumo
régimen especial de grupo de entidadesmodalidad avanzadabase imponiblededucción de cuotasoperaciones intragrupo LIVA — Ley 37/1992 del IVA art. 163 sexiesLIVA — Ley 37/1992 del IVA art. 163 octies
Affects CompanyExpat · Non-residentIndividual
V3265-14 4 Dec 2014

Companies in a group must aggregate their turnover to determine amortisation limits

SG de Impuestos sobre las Personas Jurídicas
amortización fiscalmente deduciblecifra de negociosgrupo de sociedadesentidad de reducida dimensiónoperaciones intragrupo TRLIS — RDLeg 4/2004 (derogado por la Ley 27/2014) art. 42TRLIS — RDLeg 4/2004 (derogado por la Ley 27/2014) art. 108.1
Affects CompanyExpat · Non-residentIndividual

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