{"id":16616,"date":"2025-07-15T11:23:57","date_gmt":"2025-07-15T11:23:57","guid":{"rendered":"https:\/\/seegman.com\/what-is-an-etve-and-why-is-it-key-in-international-tax-planning\/"},"modified":"2025-07-15T11:23:58","modified_gmt":"2025-07-15T11:23:58","slug":"what-is-an-etve-and-why-is-it-key-in-international-tax-planning","status":"publish","type":"post","link":"https:\/\/seegman.com\/en\/what-is-an-etve-and-why-is-it-key-in-international-tax-planning\/","title":{"rendered":"What is an ETVE and why is it key in international tax planning?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"16616\" class=\"elementor elementor-16616 elementor-16550\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-aeb57ba elementor-section-height-min-height elementor-section-content-middle elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-items-middle\" data-id=\"aeb57ba\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7c289b3\" data-id=\"7c289b3\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-66ee9c0 elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"66ee9c0\" data-element_type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-wider\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-5bfa664\" data-id=\"5bfa664\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-50b0ecd elementor-widget elementor-widget-theme-post-title elementor-page-title elementor-widget-heading\" data-id=\"50b0ecd\" data-element_type=\"widget\" data-widget_type=\"theme-post-title.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">What is an ETVE and why is it key in international tax planning?<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-09b7820\" data-id=\"09b7820\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4d0c1ad elementor-section-height-min-height elementor-section-items-stretch elementor-reverse-tablet elementor-section-content-top elementor-section-boxed elementor-section-height-default\" data-id=\"4d0c1ad\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2966d49\" data-id=\"2966d49\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e7733ef elementor-widget elementor-widget-text-editor\" data-id=\"e7733ef\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>An ETVE (Entidad de Tenencia de Valores Extranjeros, or Foreign Securities Holding Company) is a company incorporated in Spain that benefits from a special tax regime applicable to dividends and capital gains derived from holdings in non-resident entities. Its purpose is to facilitate the channeling of foreign investments while optimizing the tax burden on international operations.<\/p>\n<p>Created in 1995, this legal structure aims to attract foreign capital through a competitive tax treatment, similar to what is offered in jurisdictions like Luxembourg or the Netherlands.<\/p>\n<h2 style=\"text-align: left;\"><strong>Tax advantages of ETVEs: how to save legally with the right structure<\/strong><\/h2>\n<p>ETVEs benefit from a 95% exemption under Spanish Corporate Income Tax (CIT) on:<\/p>\n<ul>\n<li>Dividends received from foreign subsidiaries.<\/li>\n<li>Capital gains from the sale of such holdings.<\/li>\n<\/ul>\n<p>This translates into an effective tax rate of just 1.25%, provided all requirements are met. In addition:<\/p>\n<ul>\n<li>No withholding tax applies on dividends distributed to non-resident shareholders (unless located in a tax haven).<\/li>\n<li>Spain offers an extensive network of double tax treaties, enhancing its appeal as a regional holding hub.<\/li>\n<\/ul>\n<p><\/p>\n<h2 style=\"text-align: left;\"><strong>Who can incorporate an ETVE? Key requirements<\/strong><\/h2>\n<p>Any individual or legal entity can set up an ETVE, provided the following requirements are met:<\/p>\n<ul>\n<li>A company incorporated and tax resident in Spain (S.L. or S.A.), with a minimum share capital of \u20ac3,000 or \u20ac60,000, respectively.<\/li>\n<li>Corporate purpose must expressly include the management of holdings in non-resident entities.<\/li>\n<li>The company must have its own material and human resources to carry out this activity.<\/li>\n<li>Holdings must be active (i.e. not merely passive investment entities).<\/li>\n<li>A minimum direct or indirect participation of 5%, held for at least one uninterrupted year.<\/li>\n<li>The investee must be subject to a tax equivalent to Spanish CIT and located in a country with a double tax treaty (DTT) with Spain.<\/li>\n<\/ul>\n<p><\/p>\n<h2 style=\"text-align: left;\"><strong>Legal framework of ETVEs in Spain<\/strong><\/h2>\n<p>The ETVE regime is primarily governed by:<\/p>\n<ul>\n<li>Articles 107 and 108 of Spanish Corporate Income Tax Law (Law 27\/2014).<\/li>\n<li>Article 21 of the same law, concerning exemption for the avoidance of double taxation.<\/li>\n<li>Article 51 of the Corporate Income Tax Regulations (Royal Decree 634\/2015).<\/li>\n<\/ul>\n<p><\/p>\n<h3><strong>Dividends exemption<\/strong><\/h3>\n<p>If the investment meets the regime\u2019s requirements, dividends received from foreign subsidiaries are 95% exempt from CIT and not subject to Spanish withholding tax.<\/p>\n<h3><strong>Capital gains on the disposal of shareholdings<\/strong><\/h3>\n<p>Capital gains generated from the disposal of foreign holdings are also 95% exempt, provided the regime\u2019s conditions are satisfied.<\/p>\n<h2 style=\"text-align: left;\"><strong>Taxation under the ETVE regime<\/strong><\/h2>\n<p>Entities under the ETVE regime may carry out other business activities besides holding participations, as long as the qualifying foreign income is accounted for separately. Non-qualifying income is taxed under the general CIT regime.<\/p>\n<h3><strong>Key tax benefits include:<\/strong><\/h3>\n<p><\/p>\n<ul>\n<li><strong>Dividends and capital gains from foreign entities:<\/strong> 95% exemption under CIT, resulting in an effective tax rate of 1.25% (25% applied to the 5% taxable portion).<\/li>\n<li><strong>Dividend distribution by the ETVE:<\/strong>\n<ul>\n<li>If the shareholder is <strong>not tax resident in Spain<\/strong> and has no permanent establishment in the country, the exempt dividends are not considered Spanish-sourced income and are <strong>not subject to withholding tax<\/strong>, unless the shareholder is located in a tax haven.<\/li>\n<li>If the shareholder <strong>is resident in Spain<\/strong>, the dividends are included in the savings tax base and taxed at the progressive savings rates (19% to 30%), with no special treatment compared to other dividends.<\/li>\n<\/ul>\n<p><\/li>\n<p> \t<\/p>\n<li><strong>Tax recovery:<\/strong> Tax not paid by the ETVE on exempt income is not recaptured at the time of distribution, except in specific cases governed by applicable double tax treaties.<\/li>\n<p><\/ul>\n<p><\/p>\n<h2 style=\"text-align: left;\"><strong>How to use an ETVE to centralize international holding investments<\/strong><\/h2>\n<p>An ETVE enables international groups to:<\/p>\n<ul>\n<li>Consolidate foreign subsidiaries under a single structure.<\/li>\n<li>Benefit from Spain\u2019s DTT network.<\/li>\n<li>Reduce tax leakage on cash flows (dividends\/sales).<\/li>\n<li>Repatriate profits to non-resident shareholders with no Spanish withholding tax.<\/li>\n<\/ul>\n<p>This structure is particularly attractive for European or Latin American holdings with multi-jurisdictional investments.<\/p>\n<h2 style=\"text-align: left;\"><strong>How to set up an ETVE step by step (and what to avoid)<\/strong><\/h2>\n<p><\/p>\n<ol style=\"text-align: left;\">\n<li><strong>Choose the legal form<\/strong>: S.L. or S.A., with registered office in Spain.<\/li>\n<li><strong>Draft proper bylaws<\/strong>: include the management of foreign holdings in the corporate purpose.<\/li>\n<li><strong>Ensure real substance<\/strong>: material and human resources based in Spain.<\/li>\n<li><strong>Notify the Spanish Tax Authorities (AEAT)<\/strong>: before year-end of the fiscal year in which the exemption is to be applied.<\/li>\n<li><strong>Avoid common mistakes:<\/strong>\n<ul>\n<li>Lack of substance (shell companies).<\/li>\n<li>Holding in non-taxed entities.<\/li>\n<li>Poor planning of dividend distributions.<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<p><\/p>\n<h2><strong>Is it legal to use an ETVE? What the Spanish Tax Authorities allow (and what they don\u2019t)<\/strong><\/h2>\n<p>Yes, the ETVE regime is fully legal and explicitly regulated under Spanish tax law. No prior administrative approval is required, but the Spanish Tax Authorities expect:<\/p>\n<ul>\n<li>Transparency.<\/li>\n<li>Real economic substance.<\/li>\n<li>Alignment between declared activities and actual operations.<\/li>\n<\/ul>\n<p>The regime cannot be used by passive asset-holding entities, Economic Interest Groupings (AIEs), or Temporary Business Unions (UTEs).<\/p>\n<h2><strong>Strategic comparison: ETVE vs. other tax structures<\/strong><\/h2>\n<p><\/p>\n<table>\n<thead>\n<tr>\n<td><strong>Feature<\/strong><\/td>\n<td><strong>ETVE<\/strong><\/td>\n<td><strong>Regular Spanish Company<\/strong><\/td>\n<td><strong>Luxembourg Holding<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Dividend exemption<\/td>\n<td>Yes (95%)<\/td>\n<td>Partial or none<\/td>\n<td>Yes<\/td>\n<\/tr>\n<tr>\n<td>Capital gains exemption<\/td>\n<td>Yes (95%)<\/td>\n<td>Partial or none<\/td>\n<td>Yes<\/td>\n<\/tr>\n<tr>\n<td>Withholding tax for non-residents<\/td>\n<td>No (if requirements met)<\/td>\n<td>Yes<\/td>\n<td>No<\/td>\n<\/tr>\n<tr>\n<td>Access to DTT network<\/td>\n<td>Over 90 countries<\/td>\n<td>Over 90 countries<\/td>\n<td>Varies<\/td>\n<\/tr>\n<tr>\n<td>Tax transparency<\/td>\n<td>High (requires substance)<\/td>\n<td>Medium<\/td>\n<td>High<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><\/p>\n<h2 style=\"text-align: left;\"><strong>Why choose us as your ETVE legal advisors?<\/strong><\/h2>\n<p>At Seegman, we have extensive experience structuring and advising on ETVEs for international groups\u2014especially from Europe and Latin America\u2014and assisting in audit proceedings involving the regime.<\/p>\n<h3 style=\"text-align: left;\"><strong>Our experience advising on ETVEs<\/strong><\/h3>\n<p><\/p>\n<ul>\n<li>We have advised holding companies across sectors such as energy, food, retail, and technology.<\/li>\n<li>We specialize in coordinating legal, tax, and corporate matters across jurisdictions.<\/li>\n<li>We ensure solid and compliant implementation aligned with current Spanish Tax Authority standards.<\/li>\n<\/ul>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-aa8a01e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"aa8a01e\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-1a6805f\" data-id=\"1a6805f\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9d92145 elementor-align-left elementor-mobile-align-center elementor-widget-tablet__width-initial elementor-widget elementor-widget-button\" data-id=\"9d92145\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/seegman.com\/en\/our-guide-to-etves\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-download\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Download our guide to ETVEs<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5874b56 elementor-section-height-min-height elementor-section-items-stretch elementor-reverse-tablet elementor-section-content-top elementor-section-boxed elementor-section-height-default\" data-id=\"5874b56\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e452e7a\" data-id=\"e452e7a\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;motion_fx_motion_fx_scrolling&quot;:&quot;yes&quot;,&quot;motion_fx_devices&quot;:[&quot;desktop&quot;,&quot;tablet&quot;,&quot;mobile&quot;]}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3db9f20 elementor-share-buttons--view-icon elementor-share-buttons--skin-flat elementor-share-buttons--shape-circle elementor-share-buttons--color-custom elementor-grid-0 elementor-widget elementor-widget-share-buttons\" data-id=\"3db9f20\" data-element_type=\"widget\" data-widget_type=\"share-buttons.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-grid\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\">\n\t\t\t\t\t\t<div class=\"elementor-share-btn elementor-share-btn_linkedin\" role=\"button\" tabindex=\"0\" aria-label=\"Share on linkedin\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<i class=\"fab fa-linkedin\" aria-hidden=\"true\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ad57e70 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ad57e70\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c880adc\" data-id=\"c880adc\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1ae0aaf elementor-widget elementor-widget-heading\" data-id=\"1ae0aaf\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">More Technical Articles<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>An ETVE (Entidad de Tenencia de Valores Extranjeros, or Foreign Securities Holding Company) is a company incorporated in Spain that benefits from a special tax regime applicable to dividends and capital gains derived from holdings in non-resident entities. Its purpose is to facilitate the channeling of foreign investments while optimizing the tax burden on international [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":9520,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"footnotes":""},"categories":[99,79,100,102],"tags":[87],"class_list":["post-16616","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-all","category-article","category-corporate-governance","category-tax","tag-article"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.6 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>ETVE in Spain, tax advantages and international tax planning<\/title>\n<meta name=\"description\" content=\"Learn what an ETVE is, its tax benefits, who can set one up, and how to use it to optimize your international investments.\" \/>\n<meta name=\"robots\" content=\"index, follow, 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