Legal and tax advice for holding companies in Spain
Holding structures for private investors, families and corporate groups, set up and managed under Spanish and EU law.
Specialised legal advice
Establishing or managing a holding company on the Costa del Sol requires a strategic business mindset and in-depth legal knowledge. Whether you are consolidating assets, investing across borders or planning long-term tax efficiency, MMR Consultant can help. Based in Málaga with offices in Marbella, we offer specialised legal and tax advice for holding companies, aligned with your goals and compliant with Spanish law.
Contact us today to secure expert guidance for your holding structure.
Why a holding company?
The Costa del Sol has become an attractive base for international investors and corporate structures. A holding company can be a strategic tool for:
Asset protection and risk management
Tax optimisation and planning
Centralised control of several companies or investments
International expansion and succession planning
The benefits depend on how the structure is set up and managed. That is why it matters to work with a team that understands the regulatory, tax and operational landscape in Spain and internationally.
Our services for holding companies
Our legal and tax specialists work together across these areas:
- Incorporation and structuring of holding companies under Spanish and EU law
- Legal analysis of business objectives, investment plans and cross-border ownership
- Corporate governance support and regulatory compliance
- Tax planning for national and international holding structures
- Mergers, acquisitions and group reorganisations
- Legal due diligence and risk mitigation for holding-related transactions
- Ongoing advice on management, reporting and statutory obligations
We also interpret Spanish corporate and tax law in the context of your structure, represent non-resident shareholders before the Spanish tax and legal authorities, and structure holding entities for succession planning and long-term profitability.
Who it is for
We serve resident and non-resident clients: private investors, families and corporate groups. Typical situations are an investor who lives in Spain and owns companies abroad, a family that wants to organise its businesses for the next generation, or a group that wants one Spanish company at the top of its structure.
The ETVE regime
Spanish corporate tax law includes a special regime for foreign securities holding entities (Entidad de Tenencia de Valores Extranjeros, ETVE). It is available to companies whose corporate purpose includes managing and administering holdings in entities not resident in Spain, with the corresponding material and human resources, and whose own shares are registered shares (Corporate Tax Act, article 107). The general corporate tax rate remains 25 per cent (article 29). Our downloadable guide, “ETVE: Spanish Holding Company Regime”, and our case study “Managing a foreign business while living in Spain” are in Resources.
Strategic, compliant and forward-looking
We do not simply carry out legal procedures. We anticipate challenges, identify opportunities and align the legal strategy with your overall business plan. We follow changes in international tax treaties, EU rules and Spanish legal reforms, so you do not have to.
Interpreting Spanish corporate and tax law
Interpreting Spanish corporate and tax law in the context of your holding structure
Representation before Spanish authorities
Representing non-resident shareholders before Spanish tax and legal authorities
Strategic holding structures
Structuring holding entities to support succession planning and long-term profitability
Work with experts in legal advice for holding companies
The success of your holding company depends on solid legal foundations and smart, compliant decision-making. At MMR Consultant, we specialise in helping clients build and maintain holding structures that are both legally sound and strategically effective. Reach out to us today for dedicated legal advice for holding companies on the Costa del Sol and take the next step with confidence.
Related services
- Tax servicesAre you looking for reliable tax advice on the Costa del Sol?
- Financial advisoryAre you considering investing, starting a business, or growing your company in Spain?
- Company formation and liquidationAre you thinking about setting up a company on the Costa del Sol?
- Business advisoryAre you planning to launch a new venture, expand your company or restructure your organisation?
Frequently asked questions
Who is eligible for the Spanish ETVE holding regime?
The regime for foreign securities holding entities (ETVE) is open to companies whose corporate purpose includes managing and administering holdings in the equity of entities not resident in Spain, with the corresponding material and human resources; the shares of the ETVE itself must be registered shares (Corporate Tax Act, article 107). Whether a particular structure qualifies, and what it achieves, depends on further conditions we check case by case.
Does an ETVE change the standard Spanish corporate tax rate?
No. The general corporate tax rate in Spain is 25 per cent (Corporate Tax Act, article 29). The ETVE is a special regime within the same tax for companies that hold shares in non-resident entities (article 107); its effect lies in how certain income from those holdings is treated, not in a different general rate.
A three-step approach to every case
We make complex issues simple.
Tell us about your situation
We listen and identify the areas where we can support you.
A personal, expert analysis
Our team looks at every angle to find the most effective solution.
We carry it out
We put the plan in place so you can focus on what matters most.
Why MMR Consultant
Professional team
Our team is properly prepared to solve each of the individual problems that our clients may have.
Services for foreigners
We have workers who speak several languages including English and Spanish.
Personalized service
Only one person to take care of your particular situation.
Let us work for your peace of mind
You are only one step away from solving the concerns you worry about. Tell us about your case today and take the first step towards legal and financial confidence in Spain.
- Phone+34 951 409 175
- Emailinfo@mmrconsultant.co.uk
- Head officeC/ Pedraza, 12, 1ºB
29601 Marbella