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An entity asks about the tax consequences of relocating its registered office and effective management base to Luxembourg. The DGT clarifies that this results in losing Spanish fiscal residency and the obligation to integrate latent capital gains from its assets, unless the double taxation exemption conditions are met.
Cuestión planteada Se solicita la aclaración de diversos párrafos de la contestación a la consulta vinculante presentada por la entidad consultante que se analizan en el cuerpo de la contestación.
El traslado de domicilio social y sede de dirección efectiva a otro país, tras la cancelación de la inscripción en el Registro Mercantil español, conlleva la pérdida de la residencia fiscal en España. Esto obliga a integrar en la base imponible la diferencia entre el valor de mercado y el valor contable de los elementos patrimoniales que no queden afectos a un establecimiento permanente en España. Para las participaciones en entidades no residentes, se podrá aplicar la exención del artículo 21 del TRLIS si se cumplen los requisitos de participación, tributación en el extranjero y actividad empresarial durante todos los ejercicios de tenencia.
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