Doctrine by topic · DGT Observatory

Special Tax Regime for Groups of Entities: 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 31 rulings · 2014–2025

Current position

In the advanced modality of the tax regime for groups of entities, the taxable base of intra-group transactions is constituted by the cost of the goods and services used in their performance for which the tax has been incurred or satisfied. Costs for which the tax could not be deducted shall not be included in said base. Remuneration for management services of a mixed holding entity constitutes consideration subject to tax.

The DGT's position remains constant regarding the determination of the taxable base in the advanced modality, focusing on the cost including the tax incurred. Rulings have specified that costs of non-deductible taxes are not included and have clarified the nature of management services of mixed holdings. No change in criterion is observed, but rather a repeated application of the rule to different scenarios.

Turning points

  1. V0002-16

    Specifies that the taxable base shall not include costs for which the tax was incurred if said tax was not deductible for the entity.

  2. V0934-20

    Reiterates that in the advanced modality, the taxable base shall not include costs for which the tax could not be deducted.

Analysis based on 29 of 31 rulings with a stated position. Updated 24 September 2026.

Rulings on this topic

24
V0234-25 5 Mar 2025

Administrator remuneration in holding companies subject to VAT

SG de Impuestos sobre el Consumo
holding mixtaadministrador únicorégimen especial de grupo de entidadesprestación de serviciossujeción al impuesto LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 5
Affects CompanyExpat · Non-residentIndividual
V0187-22 7 Feb 2022

Tax base in the group of entities regime is determined by costs including VAT

SG de Impuestos sobre el Consumo
régimen especial de grupo de entidadesbase imponiblebienes de inversiónperiodo de regularizaciónsector diferenciado LIVA — Ley 37/1992 del IVA art. 163 quinquiesLIVA — Ley 37/1992 del IVA art. 163 sexies.cinco
Affects CompanyExpat · Non-residentIndividual
V3637-20 28 Dec 2020

Loss of shareholding in a subsidiary excludes it from the VAT group regime

SG de Impuestos sobre el Consumo
régimen especial de grupo de entidadesentidad dominanteentidad dependienteperiodo de liquidaciónparticipación mayoritaria LIVA — Ley 37/1992 del IVA art. 163 quinquiesLIVA — Ley 37/1992 del IVA art. 163 sexies
Affects CompanyExpat · Non-residentIndividual
V2151-20 25 Jun 2020

Group entity special regime can be maintained after listing

SG de Impuestos sobre el Consumo
régimen especial de grupo de entidadesentidad dominanteentidad dependientesalida a bolsaparticipación mayoritaria LIVA — Ley 37/1992 del IVA art. 163 quinquiesLIVA — Ley 37/1992 del IVA art. 163 sexies
Affects CompanyExpat · Non-residentIndividual

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