Spain
Spanish corporate law regulates inbound and outbound re-domiciliations and cross-border mergers. However, the tax treatment of a re-domiciliation or cross-border merger could be different depending on whether the jurisdiction on the other side is an EU Member State or eligible EEA State. As regards outbound movements, the tax treatment may also differ depending on whether, after the transfer of the assets or the re-domiciliation, a Spanish PE is retained.
The following Q&As cover the tax treatment first of re-domiciliations and then of cross-border mergers, in each case for inbound and outbound movements.
KEY CONTACTS
![]() Guillermo Canalejo Lasarte Partner [email protected] |
![]() David Vilches de Santos Counsel [email protected] |
![]() Fernando Centellas García Associate [email protected] |
This material is provided for general information only.
It does not constitute legal or other professional advice.