{"id":870,"date":"2026-02-13T12:23:10","date_gmt":"2026-02-13T12:23:10","guid":{"rendered":"https:\/\/www.alfonsea.com\/?p=870"},"modified":"2026-03-09T11:56:41","modified_gmt":"2026-03-09T11:56:41","slug":"grupos-de-iva-y-sociedades-extranjeras","status":"publish","type":"post","link":"https:\/\/www.alfonsea.com\/es\/grupos-de-iva-y-sociedades-extranjeras\/","title":{"rendered":"Grupos de IVA y Sociedades Extranjeras"},"content":{"rendered":"<p>El r\u00e9gimen<strong><a href=\"https:\/\/www.danielgimenezmartinez.com\/ahorra-regimen-especial-grupos-iva\/\" target=\"_blank\" rel=\"noopener noreferrer\">\u00a0especial de Grupos de IVA<\/a><\/strong>\u00a0permite compensar, mensualmente, cuotas a pagar por unas empresas del grupo con cuotas a compensar de otras.<\/p>\n<p>Su aplicaci\u00f3n puede suponer importantes ahorros financieros en grupos donde hay sociedades con liquidaciones de IVA a devolver habitualmente.<\/p>\n<p>Para poder aplicarlo, entre otros requisitos, los grupos deben estar organizados en forma de\u00a0<strong><a href=\"https:\/\/www.danielgimenezmartinez.com\/cuando-la-holding-es-la-administradora\/\" target=\"_blank\" rel=\"noopener noreferrer\">holding<\/a><\/strong>, sin que sea posible que, la sociedad dominante del mismo, sea una entidad extranjera. As\u00ed lo ha resuelto recientemente una consulta de Hacienda indicando que no est\u00e1 prevista esa posibilidad en la norma.<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>El r\u00e9gimen\u00a0especial de Grupos de IVA\u00a0permite compensar, mensualmente, cuotas a pagar por unas empresas del grupo con cuotas a compensar de otras. Su aplicaci\u00f3n puede suponer importantes ahorros financieros en grupos donde hay sociedades con liquidaciones de IVA a devolver habitualmente. Para poder aplicarlo, entre otros requisitos, los grupos deben estar organizados en forma de\u00a0holding, [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":871,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[52],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.6 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Grupos de IVA y Sociedades Extranjeras<\/title>\n<meta name=\"description\" content=\"El r\u00e9gimen\u00a0especial de Grupos de IVA\u00a0permite compensar, mensualmente, cuotas a pagar por unas empresas del grupo con cuotas a compensar de otras. Su\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.alfonsea.com\/es\/grupos-de-iva-y-sociedades-extranjeras\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Grupos de IVA y Sociedades Extranjeras\" \/>\n<meta property=\"og:description\" content=\"El r\u00e9gimen\u00a0especial de Grupos de IVA\u00a0permite compensar, mensualmente, cuotas a pagar por unas empresas del grupo con cuotas a compensar de otras. 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