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BOLETIN DE ACTUALIDAD DEL MERCADO ESPAÑOL DE CAPITAL RIESGO
PRIVATE EQUITY & VENTURE CAPITAL SPANISH MARKET NEWSLETTER

The application of the capital risk entities’ special tax regime to a transfer of shares carried out in favor of a related company in a secondary market

ABRIL/JUNIO 2014
 
Del Nº 2 / 2014
The application of the capital risk entities’ special tax regime to a transfer of shares carried out in favor of a related company in a secondary market
David Pérez-Bustamante Yábar
Universidad Rey Juan Carlos
  

 

Abstract:

This chapter analyzes (i) the application of the exemption of 99% on incomes obtained from the transmission of securities representing the capital of companies in which the venture capital entities participate, and (ii) the effects, in compliance of the legal requirements for the application of the aforementioned fiscal benefit, of the fact that said transmission would have been executed through a official Spanish secondary market, such as the Madrid Stock Exchange.

Keywords: Venture-Capital Entities, Corporate Income Tax, Special Tax Regimen, Exemption, Tax Benefits

 
 
 
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