Spanish VAT grouping
There is only an administrative simplification for VAT groups in Spain. VAT groups are not treated as a single taxable person and intra-group supplies are not disregarded for VAT purposes. Each individual entity has its own VAT obligations; however, all VAT due can be consolidated into a single payment, allowing for an administrative and cash flow advantage for groups of companies.
Permanent establishments cannot, as a general rule, be part of the VAT group unless they are the head of the group.