The tax framework of private equity in Spain after the Corporate Income Tax reform

The tax framework of private equity in Spain after the Corporate Income Tax reform

Abstract:

The purpose of this article is to summarize the main innovations introduced by Law 27/2014 regarding direct taxation of private equity activity, the impact of the main answers to tax rulings issued by the DGT and the effect of subsequent and additional legal measures.

Keywords: Private equity, private equity entities (ECR), priva- te equity companies (SCR), private equity funds (FCR), entities managing bodies of closed type (SGEIC), taxation of private equity in Spain.