Contratos de servicios intragrupo, metodología de precios de transferencia e IVA: STJUE de 4 de septiembre de 2025, C-726/23, Arcomet

Abstract

The First Chamber (4 September 2025, C-726/23) interprets Articles 2(1)(c), 168 and 178 of the VAT Directive in the setting of intra-group services remunerated via an annual TNMM ‘true-up’. The Court holds that the amount computed on the subsidiary’s operating margin in excess of 2.74% may be the consideration for a taxable supply, and that tax authorities may request, beyond the invoice, proportionate and necessary evidence proving the actual supply and its use for taxable transactions.