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Spain: Tax-Efficient Regimes and Sectors |
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INFORMATION: BUSINESS, TAXATION AND INVESTMENT |
Spain
Tax-Efficient Business Forms
Spanish
holding companies, known as Entidades de Tenencia
de Valores Extranjeros (ETVEs), are exempt from
corporate income tax on qualified foreign-source
dividends and capital gains, as well as on income
distributed to shareholders or on the profit
derived from shareholders selling their shares.
Dividends paid by an ETVE to its non-resident
parent company are also exempt from withholding
taxes so long as the parent company is itself
subject to corporate income tax in its country
of origin and is not in a jurisdiction listed
by the tax authorities as a “tax haven”.
There
are special tax rates and allowances for establishments
in the Canary Islands, one of them being an
allowance to compensate for the long distance
from the mainland and general insularity.
Special
allowances and tax rates also apply to the territories
of Ceuta and Melilla. These include a 50% reduction
in corporate and personal income tax on income
derived in Ceuta or Melilla.
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