Residence in Spain of a legal person or entity

Without prejudice to the provisions of the Double Taxation Agreements signed by Spain with other countries, within the scope of domestic legislation, entities that meet any of the following requirements will be considered resident in Spanish territory:

1. That they had been constituted in accordance with Spanish laws.
2. That they have their registered office in Spanish territory.
3. That their effective management headquarters are located in Spanish territory.

For these purposes, an entity will be deemed to have its effective management headquarters in Spanish territory when the management and control of all of its activities is located there.

In relation to all of the above, the legal persons and entities resident in Spain will mark box B1.

For their part, non-residents in Spain will check box B2. They will also enter the code of the country of residence in box B3.

Box B3B will indicate the effective date of tax residency.

In the case of entities, unlike the case of natural persons, the tax period - which coincides with the financial year of the entity (and may be the calendar year or another year always less than 12 months) - will conclude when a change of residence occurs (art. 27 of LIS ). Therefore, the effective date of the change of residence will be the effective change of residence and this value will be maintained in future tax periods unless otherwise communicated.