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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 27 results.
Resolución de 20 de octubre de 2025, de la Dirección General de Seguridad Jurídica y Fe Pública, en el recurso interpuesto contra la negativa del registrador mercantil XXIII de Madrid a inscribir la escritura en la que una sociedad aumenta su capital social y traslada su domicilio social.
BOE-A-2026-3779
Cannot provide a separate fiscal address different from that set by the General Tax Law
V0953-25
Foreign-administered Spanish companies not required to appoint a Spanish representative
V0787-25
Foreign company's domicile shift to Spain creates no income, but subsequent merger may
V1777-23
Residency and physical presence required for reduced gaming tax rates
V0837-21
Transfer of US LLC shares not taxable in Spain if not linked to real estate
V2353-20
The entity may offset VAT from its permanent establishment and must remove it from the census
V0399-20
Resident Spanish companies not required to appoint a Spanish representative
V0378-18
Move of fiscal residence to abroad ends tax period
V5187-16
La determinación de la titularidad de bienes y el impacto del traslado de domicilio social de una entidad extranjera
V5027-16
El traslado de domicilio de una sociedad estadounidense a España implica su residencia fiscal, pero no genera rentas por sí mismo
V4262-16
Loss of Spanish tax residency if Spanish company's registered office and effective management move to Germany
V3966-16
Residence tax in Spain obtained by moving registered office and effective management address
V3100-16
La pérdida de la residencia fiscal ocurre tras el cambio de lex societatis por traslado de domicilio y sede de dirección efectiva
V3879-15
El traslado de residencia fiscal de una entidad extranjera a España no genera rentas por sí mismo
V3792-15
El cambio de domicilio social y la cancelación registral pueden determinar la pérdida de la residencia fiscal
V3202-15
El traslado de domicilio social o sede de dirección efectiva a España supone la obtención de la residencia fiscal
V2414-15
Foreign collective investment funds managed by Spanish resident fund managers are not tax residents
V1949-15
Move of a foreign company's domicile to Spain does not generate taxable income
V1918-15
Luxembourg companies moving domicile to Spain may trigger tax residency and corporate tax liability
V0923-15
Change of registered office precludes special merger regime if not a European Society
V0928-15
Foreign companies' relocation to Spain does not generate income or tax
V0902-15
Tax consequences of moving fiscal residence abroad: integration of value differences and effects on fiscal consolidation
V3215-14
A foreign subsidiary's transfer of fiscal residence to Spain does not generate income
V2357-14
Moving fiscal residence abroad loses Spanish residency and requires integration of latent capital gains
V1782-14
La sede de dirección efectiva determina la residencia fiscal en supuestos de doble residencia (Convenio España-Alemania)
V0654-14
Loss of Spanish fiscal residence upon relocation of registered office and effective management base triggers integration of dormant income
V0591-14
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