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A Spanish resident enquires whether transferring the fiscal residence and registered office of three foreign companies to Spain and then merging them with a Spanish company triggers taxation. The DGT responds that moving the fiscal residence does not generate income under the Personal Income Tax (IRPF) or the Non-Resident Income Tax (IRNR), and that no capital gain arises for the shareholder if the legal personality remains unchanged.
Cuestión planteada Si la redomiciliación de las sociedades A, B y C conlleva alguna renta tributable en España tanto en el Impuesto sobre Sociedades, Impuesto sobre la Renta de las Personas Físicas, Impuesto sobre No Residentes o Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados.
El traslado de domicilio y sede de dirección efectiva a España otorga la residencia fiscal sin generar rentas en la base imponible del IS o el IRNR. Para el socio persona física, el traslado de la sociedad no conlleva ganancias o pérdidas patrimoniales. La fusión posterior puede acogerse al régimen especial de la LIS si existen motivos económicos válidos. En el ITP y AJD, el traslado de sociedades no comunitarias está sujeto pero exento.
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