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V3066-16 ·1 July 2016 ·consulta-vinculante Medium impact
Tax

Foreign company redomiciliation does not generate income or capital gains

A Spanish resident enquires whether transferring the fiscal residence and registered office of three foreign companies to Spain and then merging them with a Spanish company triggers taxation. The DGT responds that moving the fiscal residence does not generate income under the Personal Income Tax (IRPF) or the Non-Resident Income Tax (IRNR), and that no capital gain arises for the shareholder if the legal personality remains unchanged.

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Lifecycle

2016-07-01PublishedPublished 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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