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A Spanish company with all its assets in Portugal seeks advice on the tax consequences of relocating its tax and legal seat to Portugal. The DGT states that a change of tax residence requires accounting for the difference between market and fiscal value of assets, although exemptions or deferrals may be possible.
Cuestión planteada 1º) Si como consecuencia del traslado del domicilio social y fiscal a Portugal se podría producir una plusvalía en el patrimonio de la sociedad.
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