Spain’s Holding Company Regime

Type

Journal

Author

Diéguez, C.; Alaix, L.

Country

Spain

Published Date

July 12, 2016

Issue

Bulletin for International Taxation 2016 (Volume 70), No. 8

DOI

https://doi.org/10.59403/2fxgxth

Document

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This article describes the Spanish entidad de tenencia de valores extranjeros (holding company, ETVE) regime and considers the advantages and disadvantages of the ETVE regime for taxpayers.

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Spain’s Holding Company Regime