Partner-attended · reply within 24 business hours
Corporate transactions, capital markets and strategic deals.
Independent assessment and rigorous valuation of assets and businesses.
Business reinvention, sustainability and wealth management.
Corporate governance, succession and transformation
International tax planning and cross-border structuring.
Regulatory compliance and tax reporting obligations.
Special regimes for individuals and digital assets.
Tax defense and wealth taxes
Corporate immigration, ICT transfers, investor residency, digital nomad and regularisation.
Employment relations, mobility and regulatory protection.
Protection, compliance and digital resilience
Data protection, DPO and AI regulation
Company formation, contracts, shareholder agreements and corporate operations.
Contracts, dismissals, redundancies and labour court representation.
Insolvency proceedings, fresh start, micro-enterprise procedure and dissolution.
Litigation, arbitration, mediation, IP and real estate law.
Accounting, reporting and outsourced financial management.
Entity management, governance and personnel administration.
Incorporation, incentives and business acceleration.
Risk management, continuity and recovery
New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A Spanish company proposes to transfer its registered office and place of effective management to Germany, allocating its assets to a branch in Spain. The DGT analyzes the loss of tax residence, neutrality in asset valuation, and the impact on ITPAJD and IRNR.
Question posed: Whether the tax neutrality regime, established in Article 78.1 of the LIS, will be applicable to the operation of transferring the registered office of entity A to Germany with the allocation of all its assets to a branch located in Spanish territory, such that the difference between the market value and the tax value of its assets is not included in the corporate tax base of entity A.
The transfer of the registered office and place of effective management, following registration in the new registry and cancellation in Spain, entails the loss of tax resident status. If the assets remain allocated to a permanent establishment in Spain, the neutrality regime shall apply, valuing them at their previous tax values. Regarding ITPAJD, the operation is not subject to tax as it is neither a corporate operation nor does it involve registrable assets. Regarding IRNR, capital gains from the disposal of shares shall only be taxed in Germany if the real estate asset requirements of the Convention with Germany are not met.
What is published here, applied to a company or a specific case. The first meeting is free.
Partner-attended · reply within 24 business hours
Quick message
We reply within 24 business hours. Confidential handling guaranteed.
Google Meet
Direct slot with the partner. Complimentary consultation · no commitment · cancel up to 24h in advance.
Loading availability…
We're fully booked for the next 14 days.
That's a good sign, and we won't leave you hanging.
Request callback
Tell us a time window and a phone number. A partner will call you back during the chosen slot.
< 24 h reply · direct with partner
Have a specific question? Tell us your situation in a sentence or two: a partner will reply within 24 business hours.
Complimentary 30-minute meeting with the partner responsible for your area. Google Meet or in person. Cancel up to 24h in advance.
Loading availability…
We're fully booked for the next 14 days.
That's a good sign, and we won't leave you hanging.
Tell us your preferred time slot and a phone number. A partner will call you back, with no hold queues and no gatekeepers.
We use our own and third-party cookies to improve your experience. More information
Essential for the website to function. Cannot be disabled.
Help us understand how you use the site to improve it.
Enable relevant content and advertising.