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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A taxpayer inquired whether transferring the registered and tax office of a Dutch company to Spain affects the Personal Income Tax (IRPF) of its shareholders. The Directorate General for Taxes (DGT) ruled that, provided there is no change to the legal personality or the shareholding percentages, no variations in the shareholders' net wealth occur.
Neutral for shareholders, provided the legal structure and ownership proportions remain unchanged during the relocation.
The tax team reviews your specific situation.
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