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V1506-22 ·23 June 2022 ·consulta-vinculante Medium impact
Tax

No obligation to declare accounts moved to Spanish branch after merger

A consultant asks whether accounts and deposits must be declared after the merger of their Spanish entity with a foreign parent, resulting in a Spanish branch. The DGT responds that accounts are no longer considered overseas once legal relationships are integrated into the new Spanish branch.

In 6 key points

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2022-06-23PublishedPublished 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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