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V3215-14 ·1 December 2014 ·consulta-vinculante Medium impact
Tax

Tax consequences of moving fiscal residence abroad: integration of value differences and effects on fiscal consolidation

A company proposes relocating its registered office and effective management headquarters to the United Kingdom. The DGT states that this results in the loss of Spanish fiscal residence and the obligation to integrate the difference between market and accounting values of its assets into its taxable base.

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2014-12-01PublishedPublished 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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