Spain

Grupo de IVA Updated 2025-12-05

Baseline

Grupo de Entidades (Spanish VAT Group)

Spain allows two levels of VAT grouping: basic grouping (filing consolidation only) and advanced grouping (internal supplies outside scope). The choice between basic and advanced grouping is a strategic decision that depends on the nature of the group's activities and the proportion of exempt supplies.

Key Dates

2008VAT grouping provisions introduced in Spanish law

2017SII integration requirements for VAT groups clarified

2025AEAT reviewing interaction with Veri*factu and B2B e-invoicing

Who is in scope

Entities established in Spain with financial, economic, and organizational links. Both basic and advanced grouping available.

Process

Application to AEAT specifying basic or advanced grouping -> AEAT approval -> group number for reporting -> basic: consolidated filing only / advanced: internal supplies outside scope.

Official Sources

AEAT — Grupo de Entidades

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