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An entity incorporated in Spain with its registered office here but managed entirely from Germany seeks to determine its tax residence. The DGT establishes that, in cases of dual residency, the effective head office prevails under the Spain-Germany double taxation treaty.
Cuestión planteada Determinación de si la entidad consultante debe ser considerada residente fiscal en España o en Alemania.
Si una entidad es residente en ambos Estados, se considerará residente exclusivamente en el Estado donde se encuentre su sede de dirección efectiva. La sede de dirección efectiva es el lugar donde se toman las decisiones comerciales clave y de gestión necesarias para el conjunto de las actividades. Si las decisiones estratégicas y de gestión se toman en Alemania, la entidad será residente fiscal en Alemania y tributará en España por el Impuesto sobre la Renta de no Residentes por sus rentas de fuente española.
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