Partner-attended · reply within 24 business hours
Corporate transactions, capital markets and strategic deals.
Independent assessment and rigorous valuation of assets and businesses.
Business reinvention, sustainability and wealth management.
Corporate governance, succession and transformation
International tax planning and cross-border structuring.
Regulatory compliance and tax reporting obligations.
Special regimes for individuals and digital assets.
Tax defense and wealth taxes
Corporate immigration, ICT transfers, investor residency, digital nomad and regularisation.
Employment relations, mobility and regulatory protection.
Protection, compliance and digital resilience
Data protection, DPO and AI regulation
Company formation, contracts, shareholder agreements and corporate operations.
Contracts, dismissals, redundancies and labour court representation.
Insolvency proceedings, fresh start, micro-enterprise procedure and dissolution.
Litigation, arbitration, mediation, IP and real estate law.
Accounting, reporting and outsourced financial management.
Entity management, governance and personnel administration.
Incorporation, incentives and business acceleration.
Risk management, continuity and recovery
New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
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.
Cuestión planteada 1º) Si la entidad consultante dejaría de ser considerada residente a efectos fiscales en España como consecuencia de la operación de traslado del domicilio social a Alemania.
Para dejar de ser residente fiscal, la entidad debe dejar de cumplir todos los requisitos del artículo 8 de la LIS: no estar constituida bajo leyes españolas, no tener domicilio social en España y no tener la sede de dirección efectiva en territorio español. El cambio de lex societatis tras la inscripción en el Registro Mercantil de Alemania y la cancelación en España conlleva la pérdida de la residencia. Esto obliga a integrar en la base imponible la diferencia entre el valor de mercado y el valor fiscal de los elementos patrimoniales no afectos a un establecimiento permanente.
Partner-attended · reply within 24 business hours
Quick message
We reply within 24 business hours. Confidential handling guaranteed.
Google Meet
Direct slot with the partner. Complimentary consultation · no commitment · cancel up to 24h in advance.
Loading availability…
We're fully booked for the next 14 days.
That's a good sign — and we won't leave you hanging.
Request callback
Tell us a time window and a phone number. A partner will call you back during the chosen slot.
< 24 h reply · direct with partner
Have a specific question? Tell us your situation in a sentence or two — a partner will reply within 24 business hours.
Complimentary 30-minute meeting with the partner responsible for your area. Google Meet or in person. Cancel up to 24h in advance.
Loading availability…
We're fully booked for the next 14 days.
That's a good sign — and we won't leave you hanging.
Tell us your preferred time slot and a phone number. A partner will call you back — no hold queues, no gatekeepers.
We use our own and third-party cookies to improve your experience. More information
Essential for the website to function. Cannot be disabled.
Help us understand how you use the site to improve it.
Enable relevant content and advertising.