El Régimen Especial de los Grupos de Entidades en el Impuesto sobre el Valor Añadido. Análisis del Régimen a la luz del Derecho Comunitario y Problemas Prácticos de Aplicación

Abstract

The Author examines several aspects in connection with the Spanish VAT group option. Questions regarding the compatibility of the Spanish VAT grouping option as implemented in Articles 163 sexies to 163 nonies of the Spanish VAT Act 37/1992, with Article 11 of the EU Directive 2006/112/CE, are again brought for analysis, in light of the recently released Communication from the Commission to the Council and the European Parliament, dated 2 July 2009, on the harmonized application of the VAT grouping rules. Second part of this job is devoted to the commentary of some interpretation doubts, problems and other points of interest in connection with the practical application of the VAT grouping option in the Spanish VAT Law through its almost two years of effect. The Author comments on several areas such as territorial scope, who can form a VAT group, contents of both the, so called, “basic” and the “advanced” option, etc. in light of later legislative development, different Authors’ opinions and several tax rulings issued by the Spanish General Directorate of Taxes on the application of the Spanish VAT grouping scheme.