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BOLETIN DE ACTUALIDAD DEL MERCADO ESPAÑOL DE CAPITAL RIESGO
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El carried interest en las clases especiales de acciones Abstract

ABRIL-JUNIO 2013
 
Del Nº 2 / 2013
El carried interest en las clases especiales de acciones
Cristina Mayo
Carlos Ferrer
  

 

Abstract:

The application of the principles which govern taxation in this country lead us to the conclusion that the tax treatment of the carried interest (although such carried interest is arranged by means of the distribution of a special result of a class, also special, of shares) is going to depend on the fact that such benefit may or may not arise from a provision of employment or professional services by the managers for the Venture Capital Entity. The consequences in either case differ significantly as regards the tax implications associated with one or other classification.

Keywords: private equity, venture capital, carried interest, management team, taxation, special shares class

 
 
 
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