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An ETVE enquires whether moving its registered office and effective management base to Luxembourg would result in loss of Spanish tax residence, and whether the resulting dormant income would be exempt. The DGT confirms that residence is lost and that exemption depends on meeting the requirements of Article 21.1 of the TRLIS in all holding periods.
Cuestión planteada 1) Si la entidad consultante perdería la condición de residente fiscal en España como consecuencia del traslado de su domicilio social y de su sede de dirección efectiva a Luxemburgo.
El traslado de domicilio y sede de dirección efectiva a otro país, con la correspondiente inscripción en el nuevo registro mercantil y cancelación en el español, provoca la pérdida de la residencia fiscal en España. Las rentas por la diferencia entre valor de mercado y contable de participaciones no residentes podrán estar exentas si se cumplen los requisitos del artículo 21.1 del TRLIS en todos los ejercicios de tenencia. La sucursal en España puede actuar como sociedad dominante del grupo de consolidación si las participaciones de la dependiente quedan afectas a dicha sucursal.
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