The ETVE Holding Regime in Spain

The ETVE Holding Regime in Spain

By Antonio Rodriguez Spain’s ETVE regime (“Entidades de Tenencia de Valores Extranjeros”) is a specialized tax framework designed to attract international investment by allowing Spanish companies to operate as highly efficient foreign‑securities holding entities. The...
Wealth Tax in Spain. What is it?

Wealth Tax in Spain. What is it?

It is a direct tax levied on the total value of a person’s assets and rights, less any debts they may have, as of a specific date: December 31st of each year. It is primarily regulated by Law 19/1991, of June 6th, on Wealth Tax, although its application largely...