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Special 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 10 rulings · 2015–2026

Current position

The parent entity may be a commercial company or a foundation acting as a businessperson or professional. It must possess its own legal personality, effective control through a shareholding or voting rights exceeding 50% held throughout the calendar year, and ensure financial, economic, and organizational links with the subsidiaries. The subsidiary entities may also be foundations that hold the status of businessperson or professional for VAT purposes.

The DGT's position remains stable regarding the requirements for control and legal personality. The evolution is observed in the clarification of the nature of the subjects, confirming that both foundations and companies can hold the status of parent or subsidiary as long as they act as businesspersons or professionals.

Turning points

  1. V2146-24

    Specifies that a foundation with its own legal personality and status as a businessperson or professional can be the parent entity.

  2. V5135-26

    Confirms that a foundation holding the status of businessperson or professional for VAT purposes can hold the status of a subsidiary entity.

Analysis based on 9 of 10 rulings with a stated position. Updated 28 September 2026.

Rulings on this topic

10
V2146-24 8 Oct 2024

A foundation may act as a dominant entity under the special VAT group regime

SG de Impuestos sobre el Consumo
régimen especial del grupo de entidadesentidad dominanteentidad dependientevinculación financieravinculación económica LIVA — Ley 37/1992 del IVA art. 163 quinquiesLIVA — Ley 37/1992 del IVA art. 163 nonies
Affects CompanyExpat · Non-residentIndividual

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