Análisis jurídico de la residencia fiscal digital de las sociedades y sus conflictos de residencia. ¿Ha llegado el momento de apostar por un cambio radical de paradigma?

The emergence of digital tax residency for companies as a real possibility for attracting businesses in jurisdictions like Estonia has captured the attention of entrepreneurial nomads. Without undermining the merit of the completely digital ecosystem that allows the establishment and management of a company entirely online without the need to travel to the territory, the point of connection for assigning residency is not revolutionary at all, as it remains the formal criterion for the establishment of an entity according to local regulations. This study analyses the current points of connection for residency, considering the current complexity of the effective place of management for a company’s residency, as well as the appeal of certain jurisdictions based on the principle of territoriality. Given the initiatives that advocate for a more equitable distribution of tax authority, such as the proposed BEFIT Directive, we wonder if it is time to advocate for a radical paradigm shift that moves beyond the traditional classification between the state of residence and the source state and adjusts residency not only to the jurisdiction of origin but also to the market jurisdiction.