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A company proposes relocating its registered office and effective management headquarters to the United Kingdom. The DGT states that this results in the loss of Spanish fiscal residence and the obligation to integrate the difference between market and accounting values of its assets into its taxable base.
Cuestión planteada 1. Si se he producido un cambio de la sede de dirección efectiva de la entidad y por ello un cambio de su residencia fiscal al Reino Unido.
La pérdida de la residencia fiscal por traslado de domicilio y sede de dirección efectiva implica que la entidad deja de estar constituida conforme a la legislación española. Esto obliga a integrar en la base imponible la diferencia entre el valor de mercado y el valor contable de los elementos patrimoniales no afectos a un establecimiento permanente. En caso de pérdidas, estas se integran en el ejercicio del cambio de residencia sin aplicar el aplazamiento de pérdidas intragrupo. Finalmente, la entidad que sale del grupo de consolidación fiscal asume el derecho a compensar las bases imponibles negativas del grupo en su proporción, pero estas no podrán compensarse si la entidad pierde la residencia fiscal en España.
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