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V0923-15 ·25 March 2015 ·consulta-vinculante Medium impact
Tax

Luxembourg companies moving domicile to Spain may trigger tax residency and corporate tax liability

The DGT responds that moving the registered office of two Luxembourg companies to Spain results in tax residency in Spain, thereby making them subject to corporate tax.

In 6 key points

How it affects those involved

The relocation of a Luxembourg company's registered office to Spain establishes tax residency in Spain, triggering corporate tax obligations.

Lifecycle

2015-03-25PublishedPublished 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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