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V2410-15 ·29 July 2015 ·consulta-vinculante Medium impact
Tax

Foreign entity's address change does not create patrimonial gains or losses under certain conditions

The DGT responds that a change of address of a UK-based foreign entity to Germany does not result in patrimonial variations if neither the legal personality nor the shareholding changes, and that any gain or loss depends on the difference between the acquisition value and the amount received.

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Lifecycle

2015-07-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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