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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.
Cuestión planteada 1. Confirmación de que la entidad consultante será considerada residente fiscal en España y contribuyente del Impuesto sobre Sociedades.
El traslado del domicilio social y de la sede de dirección efectiva a territorio español supone la obtención de la residencia fiscal en virtud del artículo 8.1 de la LIS. En caso de conflicto de residencia con Costa Rica, el Convenio para evitar la doble imposición establece que la entidad será residente de España si allí se encuentra su sede de dirección efectiva. El traslado no implica la generación de rentas ni altera el ejercicio económico, por lo que el período impositivo coincide con el ejercicio de la sociedad.
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