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V1782-14 ·8 July 2014 ·consulta-vinculante Medium impact
Tax

Moving fiscal residence abroad loses Spanish residency and requires integration of latent capital gains

An entity asks about the tax consequences of relocating its registered office and effective management base to Luxembourg. The DGT clarifies that this results in losing Spanish fiscal residency and the obligation to integrate latent capital gains from its assets, unless the double taxation exemption conditions are met.

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2014-07-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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