SpainManual

Value Added Tax in local language is "Impuesto sobre el Valor Añadido" (IVA)

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.

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