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V5187-16 ·30 November 2016 ·consulta-vinculante Medium impact
Tax

Move of fiscal residence to abroad ends tax period

The consultant asks about the tax treatment of the company and its shareholders following the relocation of its registered office and effective management base to the United States. The DGT states it cannot comment on shareholders and that the change of fiscal residence of the entity concludes its tax period.

In 6 key points

Lifecycle

2016-11-30PublishedPublished 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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