Business law

We assist the client in the planning of his investment in Spain for an orderly and effective structuring and implementation. We offer a comprehensive view of the business and understanding of jurisdictions usually involved in estate planning schemes.

We advise the client from a corporate and tax point of view for the planning and structuring of their investment in Spain in coordination with other jurisdictions and international teams. Our services are designed to assist our clients in the operation of companies with a commercial or industrial focus, or companies with holding or asset structures.

We offer the necessary services for the establishment or acquisition of the appropriate corporate vehicles for each client. Our team also has extensive expertise in the analysis, negotiation, and execution of investments over local and international assets, using pre-existing vehicles.

  • Sale of shelf companies (S.L. and S.A.)

  • Incorporation of companies.

  • Establishment of international holding structures.

  • Establishment of ETVEs.

  • Implementation of corporate structures. Negotiation and execution of SHA.

  • Preparation of banking compliance to ensure the establishment of bank accounts and the flow of means of payment.

  • Review and negotiation of office / commercial space lease agreements. 

  • Identification and application of the necessary licenses or administrative authorizations. 

  • Coordination of the registration in the relevant public registries. 

  • Application for licenses and administrative authorizations. 

  • Application for trademarks and trade names. 

  • Review of legal documentation (legal due diligence). 

  • Drafting and negotiation of the relevant contracts. 

  • Coordination with law firms in larger transactions. 

  • Coordination and execution on behalf of the client of the relevant documentation for the acquisition. 

  • Post-acquisition restructuring. 

  • Assistance in the compilation of the necessary documentation for the fulfilment of the information obligations of the financial institutions or other service providers. 

  • Preparation of a dossier of basic documentation for corporate and financial compliance.

 

INVESTING ACROSS SPAIN.
THE SPECIAL ETVE REGIME.

The increasingly strict controls over jurisdictions traditionally used in estate and business planning schemes, the limitations that extend to the low taxation of offshore profits, leads companies to rethink the organization of their holding structures through jurisdictions that offer legal certainty and tax efficiency. Spain, due to its excellent network of double taxation treaties, offers a real alternative for the relocation of holding companies of business groups or as a jurisdiction to be considered in an estate planning structure with a Latin American component. The tax regime for Foreign Securities Holding Entities (ETVE) is now a figure to be considered in international corporate restructuring schemes.
The special ETVE tax regime was introduced in Spain in 1995 to attract foreign investment with benefits similar to those established in other jurisdictions, such as Luxembourg and the Netherlands.
The advantage of this special tax regime is that income from (i) the distribution of dividends by investees and (ii) capital gains on the transfer of holdings in non-resident entities is exempt in Spain, provided that certain requirements are met.

The flow of gross investment channelled through companies under ETVE regime was €2,411,819.96 The flow of gross investment channelled through companies that were not under the ETVE regime was €22,376,636.41.