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
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