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A consulting entity asks about the ETVE regime, the treatment of prior reserves, and the fiscal impact on its shareholders. The DGT clarifies that social object requirements must be met prior to opting in and details the treatment of dividends and capital gains for resident and non-resident shareholders.
Cuestión planteada Las cuestiones planteadas se describen en el cuerpo de la contestación.
El régimen de ETVE se aplica desde el periodo impositivo posterior a la comunicación, tras cumplir requisitos de objeto social y carácter nominativo. Los primeros beneficios distribuidos tras el acogimiento se consideran de rentas exentas. Los socios pueden aplicar la exención o deducción por diferencias de valor en participaciones indirectas siempre que las intermediarias sean ETVE. En caso de reservas previas, se aplica un criterio proporcional según el origen del beneficio.
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