Requirements of a Spanish holding company (ETVE)

Regarding personal and material resources, a Spanish holding company can not be an empty shell or a mere custodian of assets. Regarding tax privileges, the company is not subject to the regular commercial, corporate and value added tax.

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Establishing a holding company in Spain: Legal Requirements

Holding companies, also know in Spain as ETVE (Entidades de Tenencia de Valores Extranjeros (ETVE) are considered as one of the most competitive holding regimes in the European Union. Through the Spanish ETVE, companies achieve a tax-free profit transfer on their interests in companies at home and abroad.

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