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V0902-15 ·23 March 2015 ·consulta-vinculante Medium impact
Tax

Foreign companies' relocation to Spain does not generate income or tax

The DGT confirms that moving the registered office of two Luxembourg companies to Spain does not create taxable income, and that subsequent non-monetary contributions to a Spanish company may qualify for the special regime if valid economic reasons exist.

In 6 key points

Lifecycle

2015-03-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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