{"id":396101,"date":"2026-05-14T12:24:53","date_gmt":"2026-05-14T10:24:53","guid":{"rendered":"https:\/\/ga-p.com\/?post_type=publicacion&p=396101"},"modified":"2026-05-14T12:24:56","modified_gmt":"2026-05-14T10:24:56","slug":"supreme-court-clarifies-vat-treatment-of-intra-group-transfers-of-shares-carried-out-by-mixed-holding-companies","status":"publish","type":"publicacion","link":"https:\/\/ga-p.com\/en\/publications\/supreme-court-clarifies-vat-treatment-of-intra-group-transfers-of-shares-carried-out-by-mixed-holding-companies\/","title":{"rendered":"Supreme Court clarifies VAT treatment of intra-group transfers of shares carried out by mixed holding companies"},"content":{"rendered":"
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The Supreme Court has established \u2018cassational\u2019 doctrine regarding the treatment under value-added tax of intra-group transfers of shares by mixed holding companies<\/em>. It is confirmed that the intra-group transfer of shares constitutes a financial activity that cannot generally be classified as a management support activity. Likewise, it is acknowledged that an intra-group transfer of shares may not be subject to said tax when it involves the indirect transfer of an independent economic unit, subjecting such exclusion to the circumstances surrounding the transaction.<\/p>\n\n\n\n

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Autor\/s<\/div>\n
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\n <\/span>\n Saturnina Moreno<\/span>\n – Academic Counsel<\/span>\n <\/p>\n

\n <\/span>\n Roc\u00edo Arias<\/a>\n – Counsel<\/span>\n <\/p>\n <\/div>\n <\/div>\n \n \n

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Category<\/div>\n

\n <\/span>\n Analysis<\/span>\n <\/p>\n <\/div>\n \n

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Areas and sectors<\/div>\n

\n <\/span>\n Tax<\/a>\n <\/p>\n <\/div>\n <\/div>\n<\/div>\n\n<\/div>\n<\/div>\n\n<\/div>\n\n <\/div>\n\n<\/div>\n\n\n

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Saturnina Moreno<\/div>\n
Consejera Acad\u00e9mica<\/div>\n
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\n \"email\"\n\n smoreno@ga-p.com<\/a>\n <\/div>\n
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\n Banking and Finance, <\/a>\n Tax, <\/a>\n TAX PORTUGAL, <\/a>\n TAX SPAIN<\/a>\n <\/div>\n <\/div>\n <\/div>\n <\/div>\n \"icon\"\n\n \"icon\"\n\n <\/div>\n\n \n
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Roc\u00edo Arias<\/div>\n <\/a>\n
Counsel<\/div>\n
\n \"email\"\n\n rarias@ga-p.com<\/a>\n <\/div>\n
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\n Accounting, <\/a>\n Tax, <\/a>\n TAX PORTUGAL, <\/a>\n TAX SPAIN<\/a>\n <\/div>\n <\/div>\n
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Saturnina Moreno<\/div>\n
Consejera Acad\u00e9mica<\/div>\n
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\n \"email\"\n\n smoreno@ga-p.com<\/a>\n <\/div>\n
\n \n Madrid<\/a>\n <\/div>\n <\/div>\n <\/div>\n
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\n Banking and Finance, <\/a>\n Tax, <\/a>\n TAX PORTUGAL, <\/a>\n TAX SPAIN<\/a>\n <\/div>\n <\/div>\n <\/div>\n <\/div>\n \"icon\"\n\n \"icon\"\n\n <\/div>\n\n <\/div>\n
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\n \"Roc\u00edo <\/div>\n <\/a>\n
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Roc\u00edo Arias<\/div>\n <\/a>\n
Counsel<\/div>\n
\n \"email\"\n\n rarias@ga-p.com<\/a>\n <\/div>\n
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\n Accounting, <\/a>\n Tax, <\/a>\n TAX PORTUGAL, <\/a>\n TAX SPAIN<\/a>\n <\/div>\n <\/div>\n
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The Supreme Court has established \u2018cassational\u2019 doctrine regarding the treatment under value-added tax of intra-group transfers of shares by mixed holding companies. It is confirmed that the intra-group transfer of shares constitutes a financial activity that cannot generally be classified as a management support activity. Likewise, it is acknowledged that an intra-group transfer of shares may not be subject to said tax when it involves the indirect transfer of an independent economic unit, subjecting such exclusion to the circumstances surrounding the transaction. <\/p>\n","protected":false},"featured_media":390686,"template":"","publicacion_categoria":[126],"class_list":["post-396101","publicacion","type-publicacion","status-publish","has-post-thumbnail","hentry","publicacion_categoria-analysis-en"],"acf":[],"yoast_head":"\nSupreme Court clarifies VAT treatment of intra-group transfers of shares carried out by mixed holding companies - Despacho de abogados G\u00f3mez-Acebo y Pombo<\/title>\n<meta name=\"description\" content=\"The Supreme Court has established \u2018cassational\u2019 doctrine regarding the treatment under value-added tax of intra-group transfers of shares by mixed holding companies. It is confirmed that the intra-group transfer of shares constitutes a financial activity that cannot generally be classified as a management support activity. 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