Taxera
Flag of SpainVAT groups SpainOptional, two regimesLast reviewed October 2026

VAT groups in Spain: REGE explained

Spain offers a basic regime, where payments are consolidated, and an advanced regime, where the group acts as a single taxpayer.

General information only, not tax advice. Rules change, so check the official sources at the bottom of this page before you act.

The regime

Group of entities regime (REGE), Law 37/1992, articles 163 quinquies ff

Who can join

A dominant entity and its dependants, usually with more than 50% of capital or votes. All members must be established in Spain.

How it works

Configure the group in Taxera → Prepare each member from ERP data → Consolidate at group level, with adjustments → Review the group total → File the group return

Key points and dates for Spain

  1. Since 2008
    The group regime has been available
  2. Two regimes
    Basic: consolidated payment. Advanced: single VAT taxpayer, no VAT on intra-group supplies
  3. 1 January 2025
    The simplified regime was changed

What the group return covers

Members are jointly liable. The group has its own filing in addition to the members' figures.

What your ERP has to deliver

Taxera needs the VAT data of every member company code, tagged to the right group, so each member's figures can be prepared and then consolidated. Entities outside the group stay on the standard VAT return.

The process, step by step

ERP data (all members)
Taxera: member figures
Group consolidation and adjustments
Group total for filing

Practical insights

  • Decide early whether the basic or advanced regime applies.
  • Keep the real-time invoice reporting (SII) in line with the group's setup.

Common pitfalls

  • Mixing the rules of the basic and advanced regimes.
  • Including an entity that is not established in Spain.

Linked obligations in Spain

VAT returns: standard returns for entities outside the group
e-Invoicing and SAF-T: same ERP data, same integration

VAT groups Spain: questions, answered

Official sources

Keep this guide

Download the Spain VAT groups guide as a PDF. It has the same content as this page.

More VAT group guides

All VAT group countriesVAT groups GermanyVAT groups FranceVAT groups NetherlandsVAT groups BelgiumVAT groups ItalyVAT groups PolandVAT groups IrelandVAT groups LuxembourgVAT groups PortugalVAT groups RomaniaVAT groups LatviaVAT groups MaltaVAT groups Czech RepublicVAT groups United KingdomVAT groups SloveniaAll countries in the Tax Tracker

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