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V3966-16 ·20 September 2016 ·consulta-vinculante Medium impact
Tax

Loss of Spanish tax residency if Spanish company's registered office and effective management move to Germany

A company asked whether moving its registered office and effective management to Germany would result in losing its Spanish tax residency. The DGT confirms that this would happen if the company cancels its registration in the Spanish Commercial Registry and meets German commercial law requirements.

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2016-09-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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