SUBSCRIBER ACCESS
     
     
      Sign in  
   Forgot your password?
español english     
    Subscriptions Contact Home
Blog
Legislation Glossary Links INCARI
THE JOURNAL
About us
Advisory Board
Submit an Article
Ethical Code
Next issue
 Past Issues
Author Index
Subject Index
eBooks
Bibliography
GET A
FREE ISSUE
---2021: 1 I 2 I 3
---2020: 1 I 2 I 3 I 4
---2019: 1 I 2 I 3 I 4
---2018: 1 I 2 I 3 I 4
---2017: 1 I 2 I 3 I 4
---2016: 1 I 2 I 3 I 4
---2015: 1 I 2 I 3 I 4
---2014: 1 I 2 I 3 I 4
---2013: 1 I 2 I 3 I 4
---2012: 1 I 2 I 3 I 4
---2011: 1 I 2 I 3 I 4
---2010: 1 I 2 I 3 I 4
---2009: 1 I 2 I 3 I 4
---2008: 1 I 2 I 3 I 4
---2007: 1 I 2 I 3 I 4
---2006: 0
Esquemas de Inicioación al capital Riesgo Sumario
comprar en:
Ed. Tirant lo Blanch
 Find us in:
 
BOLETIN DE ACTUALIDAD DEL MERCADO ESPAÑOL DE CAPITAL RIESGO
PRIVATE EQUITY & VENTURE CAPITAL SPANISH MARKET NEWSLETTER

New participation exemption regime in the Corporate income tax of the Basque country territories within Spain

ENERO-MARZO 2014
 
Del Nº 1 / 2014
New participation exemption regime in the Corporate income tax of the Basque country territories within Spain
Iratxe Celaya Acordarrementería
Uria Menéndez
  

 

Abstract:

This article analyses the tax modifications recently approved in the three provinces of the Basque Country (Álava, Bizkaia and Gipuzkoa). The reform introduces for the first time in Spain the participation exemption regime on Corporate Income Tax from capital gains obtained in the transfer of shares in companies resident in Spain or abroad.
The tax implications of the new regime in other tax benefits and in venture capital entities are also discussed in the article.

Keywords: participation exemption, venture capital, Basque Country tax regime.

 
 
 
THE NEWSLETTER
About us
Past Issues
Latest News
GET A
FREE ISSUE
Boletín 3 de 2021 de actualidad de Mercados de Capital Riesgo
THE MARKET
Spanish PE & VC Portfolios
Who's Who in PE & VC
Who's Who in Services to Private Equity & Venture Capital
PE & VC in the Stock Markets
PE & VC and Insolvency
Business Valuation Resources
Rankings
 Survey
Anuario 2020 de Capital Riesgo
Master de Capital Riesgo y emprendimiento
Valoración por Múltiplos
CONTENTS
Compra en AECA
 
 
 
 
Legal Notice -- Privacy Policy -- Copyright/Disclaimer -- SiteMap
Private equity and venture capital publication for investors, advisors, financiers and academics