The Law Coordination and Evaluation Committee has ruled on the application of VAT to entity groupings that operate in foral and common territory, where it has clarified that the group can only be formed by the entities that are subject to the same Tax Inspection Authority (either common territory, on the one hand, or any of the Historical Territories, on the other hand). Once the group is formed, the individual tax returns of each entity in the entity grouping must be fulfilled with the corresponding Tax Authority according to the Economic Agreement general rules.

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