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V1964-20 ·16 June 2020 ·consulta-vinculante Medium impact
Tax

A company established in Estonia may be deemed a Spanish tax resident if its effective management is based in Spain

A Spanish resident asks whether they can set up a company in Estonia as the sole shareholder and director. The DGT states that even if the company is established in Estonia, if its management and control are carried out from Spain, it could be considered a Spanish tax resident due to its effective management office being located in Spain.

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2020-06-16PublishedPublished 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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