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V2357-14 ·9 September 2014 ·consulta-vinculante Medium impact
Tax

A foreign subsidiary's transfer of fiscal residence to Spain does not generate income

A Dutch company moves its fiscal residence and registered office to Spain while retaining its legal personality. The DGT states that this transfer does not constitute taxable income for the Corporate Income Tax base.

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2014-09-09PublishedPublished 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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