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A company asked whether moving its registered office and effective management to Germany would result in losing its Spanish tax residency. The DGT confirms that this would happen if the company cancels its registration in the Spanish Commercial Registry and meets German commercial law requirements.
Question raised 1) Whether the consulting entity would cease to be considered a tax resident in Spain as a consequence of the operation to transfer its registered office to Germany.
The entity shall cease to be a tax resident if it fails to meet all the requirements of Article 8.1 of the LIS, which occurs if its registration in the Spanish Mercantile Registry is cancelled and it is registered in Germany, thereby changing its lex societatis. This change of residence determines the application of Articles 19.1 and 27.2 of the LIS, whereby the difference between the market value and the tax value of the assets that do not remain assigned to a permanent establishment in Spain must be included in the taxable base. Regarding the exemption under Article 21 of the LIS, this shall be applicable if the requirements for participation and taxation in the participated entities are met.
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