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The consultant asks about the tax treatment of the company and its shareholders following the relocation of its registered office and effective management base to the United States. The DGT states it cannot comment on shareholders and that the change of fiscal residence of the entity concludes its tax period.
Cuestión planteada Si como consecuencia de la operación societaria por la que la consultante trasladaría el domicilio social a Estados Unidos, habría tributación en sede de la consultante y de los socios personas físicas y personas jurídicas por el Impuesto sobre la Renta de las Personas Físicas y por el Impuesto sobre Sociedades respectivamente.
El traslado del domicilio social y de la sede de dirección efectiva a Estados Unidos, que implique la inscripción en el nuevo registro y la cancelación en el español, conlleva la pérdida de la condición de residente fiscal en España. Este cambio de residencia determina la conclusión del período impositivo. Si los elementos patrimoniales en España quedan afectos a un establecimiento permanente, se mantendrán sus valores fiscales sin integrar renta en la base imponible por aplicación del artículo 19.1 de la LIS.
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