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A consulting company asks whether it can apply the Foreign Holdings Entity (ETVE) regime and how its subsidiary structure affects this. The DGT responds that it is possible if the social object and nominal character requirements are met, even with indirect holdings or through intermediate entities.
Cuestión planteada 1. Si la entidad A puede acogerse al régimen fiscal especial de Entidades de Tenencia de Valores Extranjeros.
Para acogerse al régimen de ETVE, la entidad debe tener en su objeto social la gestión de valores representativos de fondos propios de entidades no residentes y que estos sean nominativos. El hecho de que las participaciones sean indirectas a través de subholdings instrumentales no impide la aplicación del régimen. Asimismo, las participaciones sociales de las sociedades de responsabilidad limitada cumplen el requisito de ser nominativas si su titularidad se acredita mediante libro registro de socios. Las actividades instrumentales de las entidades intermedias no perjudican su capacidad para optar por este régimen.
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