New Guide: Holdings in Spain (ETVE)

In on May 16, 2018 by NEWCO


The Entities Holding Foreign Securities (ETVE) are companies that reside in Spain and that are entitled to a special tax regime. The regime governing these entities is one of the most competitive in the EU, since under certain circumstances, not only does it not tax income from foreign sources obtained by the holding company, but it does not tax income that the holding company distributes to its non-resident shareholder or income that arises when the shareholder in question transfers his or her share in the holding company. This regime is one of the main tax advantages that Spain offers for foreign investors.

Learn more about it in our new Guide to holding companies in Spain.

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