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V3100-16 ·5 July 2016 ·consulta-vinculante Medium impact
FISCAL

Residence tax in Spain obtained by moving registered office and effective management address

A Costa Rican company asks about the consequences of moving its registered office and effective management address to Spain. The DGT responds that such a move establishes Spanish tax residence and triggers obligation to tax worldwide income.

In 6 key points

Lifecycle

2016-07-05PublishedPublished 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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