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VAT practical manual 2021.

Special system of the group of entities

With effect from July 11, 2021, article 8.Two of Law 11/2021, of July 9, clarifies the scope and nature of non-compliance with the specific obligations of this regime in which the entity must necessarily be the offending entity. dominant, for holding the representation of the group of entities.

Specifically, the dominant entity will be the offending party for non-compliance with the obligations derived from the income of the tax debt, the request for compensation or the refund resulting from the aggregate declaration-settlement, being responsible for the veracity and accuracy of the amounts. and qualifications recorded by the dependent entities that are included in said declaration.

The other entities that apply the special regime of the group of entities will be jointly and severally liable for the payment of these sanctions.