Spain Implements New VAT Group Regime for Corporate Groups Starting 2025

• Starting 1 January 2025, Spain introduces a new VAT regime for company groups known as REGE
• Companies must use Form 039 for participation in REGE, including any changes or advanced arrangements
• A complete list of group members and any changes from the previous year must be submitted
• Forms 036 and 037 are used for applying or waiving the special cash accounting VAT regime from 2025
• These forms also apply to other tax regimes and methods for calculating VAT under special schemes
• Companies with annual turnover over 6,010,120.14 euros in 2024 must use the SII system from 2025
• These companies need to inform the Spanish Tax Agency of their status by end of January 2025 or by the first VAT return due date for 2025

Source: vatcalc.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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