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V3100-16 5 July 2016 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · residencia fiscal

Residence tax in Spain obtained by moving registered office and effective management address

A Costa Rican company asks about the consequences of moving its registered office and effective management address to Spain. The DGT responds that such a move establishes Spanish tax residence and triggers obligation to tax worldwide income.

The question raised

Question posed 1. Confirmation that the consulting entity will be considered a tax resident in Spain and a taxpayer of Corporate Income Tax.

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What is published here, applied to a company or a specific case. The first meeting is free.

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