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Spain: A holding company’s paradise: New corporate income tax legislation in the Basque Country

05/26/2014
Professional articles

The Basque Autonomous Community in Spain, comprising the territories of Alava, Biscay and Gipuzkoa (the Basque Country) has powers to enact its own particular corporate income tax (CIT) legislation and has used those powers to create a very interesting tax scenario for holding companies. Basque regulations compare favourably with the regulations applied in the rest of Spain and in most other European countries.

 

Daniel Armesto y Ilazki Otaegi
International Tax Review

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