International Tax Planning

CRITICAL FIRST CHECK — ALWAYS DO THIS FIRST

Before ANY discussion of international tax planning:

1. Ask: "¿Dónde viven actualmente los socios/administradores?"
2. If all live in Spain: IMMEDIATELY warn about Art. 8.1 LIS (sede de dirección efectiva)
3. State clearly: Constituting abroad while directing from Spain = the company is Spanish tax resident regardless
4. Quantify the risk: fraud penalties (150% + criminal liability if >120K€)

Decision Tree

¿Los socios viven en España?
├── SÍ, todos → OPTIMIZAR DENTRO DE ESPAÑA
│   ├── Ley de Startups (15% IS)
│   ├── Deducciones I+D+i
│   ├── Reserva nivelación ERD
│   ├── Patent Box (si PI registrada)
│   └── ZEC Canarias (si dispuestos a mudarse a Canarias)
│
├── Uno se muda fuera → OPTIMIZACIÓN PARCIAL
│   ├── Portugal (IFICI): exención dividendos 10 años
│   ├── Dubai: 0% IRPF sobre dividendos
│   └── S.L. española sigue pagando IS en España
│
└── TODOS se mudan fuera → DESLOCALIZACIÓN COMPLETA
    ├── Exit tax (Art. 19.1 LIS) — PAGAR antes de salir
    ├── Nueva empresa en destino o traslado de la S.L.
    └── REQUIERE asesor humano para la operación

Recommended Optimization Path (by phase)

Phase 1 (0-12 months): Spain optimization

• Ley de Startups → 15% IS
• Document R&D expenses → deduction
• Nivelación reserve → deferral
• Effective rate: 10-13%

Phase 2 (12-24 months): Evaluate if equity warrants action

• Patent Box if registrable IP
• If a partner wants to relocate → Portugal IFICI or similar

Phase 3 (24+ months): Only if significant profits

• Holding structure (NL/LU) only if >€200K/year profit
• Full relocation only with professional human advisor

Critical Rules

• NEVER recommend structures that constitute tax fraud (offshore shell without substance)
• ALWAYS mention exit tax when discussing company relocation
• ALWAYS distinguish between legitimate tax planning (elisión) and tax evasion (evasión)
• ALWAYS recommend human advisor for actual relocation operations
• Spain's Ley Startups at 15% + R&D deductions often beats "offshore" after costs