{"id":11809,"date":"2023-12-21T19:46:05","date_gmt":"2023-12-21T18:46:05","guid":{"rendered":"https:\/\/cpacorporateservices.dev.sharenow.it\/e-t-v-e\/"},"modified":"2026-04-14T12:30:13","modified_gmt":"2026-04-14T10:30:13","slug":"e-t-v-e","status":"publish","type":"page","link":"https:\/\/www.cpacorporateservices.com\/es\/e-t-v-e\/","title":{"rendered":"ETVE"},"content":{"rendered":"
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Home<\/a><\/span><\/span><\/p>\n<\/div><\/div>

ETVE: la Holding Espa\u00f1ola<\/h1>\n<\/div><\/div>

La conexi\u00f3n estrat\u00e9gica entre Europa, Am\u00e9rica Latina y Estados Unidos.<\/h2>\n

En CPA somos expertos en Entidades de Tenencia de Valores Extranjeros<\/em> (ETVE) y ofrecemos soluciones completas y personalizadas para asegurar un funcionamiento sin complicaciones en todos los aspectos de su negocio.
La elecci\u00f3n de Espa\u00f1a como sede preferencial para la constituci\u00f3n de una Holding se basa en criterios estrat\u00e9gicos y ventajas empresariales relevantes.<\/p>\n<\/div><\/div><\/div><\/div>

\uf885<\/span><\/span><\/div>

Espa\u00f1a tiene la red m\u00e1s amplia de tratados internacionales sobre doble imposici\u00f3n fiscal, con 103 tratados firmados. espa\u00f1a ha firmado tratados con todas las principales econom\u00edas del mundo.<\/h3><\/div><\/div><\/div><\/div>
\uf153<\/span><\/span><\/div>

GRACIAS A LA ADHESI\u00d3N DE ESPA\u00d1A A LA UNI\u00d3N EUROPEA, ETVE EST\u00c1 PROTEGIDA POR DOS DIRECTIVAS COMUNITARIAS, LA DIRECTIVA MATRIZ FILIAL Y LA DIRECTIVA DE FUSIONES.<\/h3><\/div><\/div><\/div><\/div>
\uf164<\/span><\/span><\/div>

El r\u00e9gimen espa\u00f1ol de la etve ha superado la "prueba anticoncurrencial" de la ue.<\/h3><\/div><\/div><\/div><\/div>
\uf03a<\/span><\/span><\/div>

LA ETVE NO EST\u00c1 INCLUIDA EN LA LISTA NEGRA DE LA UE.<\/h3><\/div><\/div><\/div><\/div><\/div><\/div>
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EL R\u00c9GIMEN ETVE EN RESUMEN<\/h2>\n

ETVE<\/strong> es una estructura legal regular, que normalmente adopta la forma de una sociedad de capital, t\u00edpicamente una sociedad de responsabilidad limitada.<\/strong> Como tal, est\u00e1 sujeta al impuesto normal sobre sociedades. Su peculiaridad radica en prever una exenci\u00f3n<\/strong> para los dividendos recibidos<\/strong> y las plusval\u00edas derivadas de la venta de participaciones en las subsidiarias. Seg\u00fan el r\u00e9gimen ETVE, los dividendos provenientes de las subsidiarias, as\u00ed como las posibles plusval\u00edas derivadas de la venta de las participaciones en las subsidiarias, est\u00e1n gravados si bien hay una exenci\u00f3n del 95% sobre la base imponible.<\/p>\n

Principales Beneficios<\/h3>\n

Exenci\u00f3n del 95% en Espa\u00f1a para los dividendos y plusval\u00edas provenientes de las subsidiarias. Los intereses son completamente deducibles.<\/p>\n

Objeto social y sustancia<\/h3>\n

Es importante para la aplicaci\u00f3n del r\u00e9gimen ETVE que la empresa cuente con recursos suficientes para asegurar la correcta gesti\u00f3n de las inversiones. Adem\u00e1s, la mayor\u00eda de los administradores deben ser residentes en Espa\u00f1a.<\/p>\n

Requisitos<\/h3>\n

Participaci\u00f3n del 5% como m\u00ednimo, directa o indirectamente, en una sociedad controlada operativa. Poseer las participaciones durante al menos 12 meses o comprometerse a retenerlas durante ese per\u00edodo de tiempo. La controlada debe ser residente en un pa\u00eds que haya firmado un tratado de doble imposici\u00f3n con Espa\u00f1a o que tenga una tributaci\u00f3n similar a la de Espa\u00f1a sobre la renta de personas jur\u00eddicas.
Tambi\u00e9n es importante tener en cuenta que los accionistas no pueden ser residentes fiscalmente en territorios considerados para\u00edsos fiscales.<\/p>\n<\/div><\/div><\/div>

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LOS BENEFICIOS DEL R\u00c9GIMEN ETVE<\/h2>\n<\/div><\/div>

DIVIDENDOS DE LAS SUBSIDIARIAS<\/strong>
Los dividendos entrantes pagados por la subsidiaria deben estar exentos de retenci\u00f3n en la fuente.<\/p>\n

DIVIDENDOS PERCIBIDOS POR LA ETVE<\/strong>
Los dividendos recibidos por la ETVE est\u00e1n exentos del impuesto sobre sociedades en un 95%.<\/p>\n

PLUSVAL\u00cdAS<\/strong>
Las plusval\u00edas obtenidas por la venta de participaciones en controladas est\u00e1n exentas del impuesto sobre sociedades en un 95%.<\/p>\n

DIVIDENDOS PAGADOS A LOS SOCIOS DE LA ETVE<\/strong>
Los dividendos pagados por la holding a la empresa matriz o a los socios est\u00e1n exentos de retenci\u00f3n en el pa\u00eds de la holding, es decir, en Espa\u00f1a.<\/p>\n

Para obtener m\u00e1s informaci\u00f3n sobre el r\u00e9gimen ETVE y c\u00f3mo podemos ayudarles, cont\u00e1ctenos<\/a><\/strong>.<\/p>\n<\/div><\/div>

Escr\u00edbenos<\/a><\/div><\/div><\/div><\/div>","protected":false},"excerpt":{"rendered":"","protected":false},"author":4,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-11809","page","type-page","status-publish","hentry"],"yoast_head":"\nETVE - CPA Corporate Services<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.cpacorporateservices.com\/es\/e-t-v-e\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"ETVE - CPA Corporate Services\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.cpacorporateservices.com\/es\/e-t-v-e\/\" \/>\n<meta property=\"og:site_name\" content=\"CPA Corporate Services\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/CPAcorporateservices\/\" \/>\n<meta property=\"article:modified_time\" content=\"2026-04-14T10:30:13+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.cpacorporateservices.com\\\/es\\\/e-t-v-e\\\/\",\"url\":\"https:\\\/\\\/www.cpacorporateservices.com\\\/es\\\/e-t-v-e\\\/\",\"name\":\"ETVE - 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