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A Spanish company asks whether the relocation of a Swiss entity to Spain generates taxable income. The DGT responds that the change of residence does not constitute income, and that the entity will be subject to taxation in Spain on all its income.
Question raised 1) Whether the projected operation of transferring the registered office to Spain of the company domiciled in Switzerland will imply the existence of income to be included in Spain as a consequence of said transfer.
The transfer of registered office to Spain entails obtaining tax residence in Spanish territory pursuant to Article 8.1 of the LIS. However, said transfer does not, in itself, generate income to be included in the tax base of Corporate Income Tax or Non-Resident Income Tax. The tax period shall coincide with the entity's financial year and the accrual shall occur on the last day of said period.
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