- A company that is part of a group of entities is treated as a separate taxable person from its branch, so services/transactions between the company and its branch are subject to VAT, including where the head office is in a third country.
Source: allyon-etl.es
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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