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V1918-15 ·17 June 2015 ·consulta-vinculante Medium impact
Tax

Move of a foreign company's domicile to Spain does not generate taxable income

A Spanish company asks whether the relocation of a Swiss entity to Spain generates taxable income. The DGT responds that the change of residence does not constitute income, and that the entity will be subject to taxation in Spain on all its income.

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2015-06-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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