Learn about fiscality
Find out how investing in Private Equity affects your fiscality
Legal person fiscality
Investments in both FCRs and SCRs qualify for a
95% tax credit against corporate income tax (CIT).
For its part, the SCR is a vehicle that, under certain circumstances and provided that all applicable legal requirements are met, may qualify for the family business tax regime.
95% tax credit against corporate income tax (CIT).
For its part, the SCR is a vehicle that, under certain circumstances and provided that all applicable legal requirements are met, may qualify for the family business tax regime.
Benefits are provided for:
The potential exemption from the Wealth Tax and the Temporary Solidarity Tax on Large Fortunes.
The possible application of reductions in the Inheritance and Gift Tax.
Physical person fiscality
The tax treatment of investments in FCRs and SCRs for individuals follows the traditional savings tax regime:
Dividends and capital gains are included in the savings tax base.
They are taxed at rates ranging from 19% to 30%, based on a progressive tax scale.
Dividends and capital gains are included in the savings tax base.
They are taxed at rates ranging from 19% to 30%, based on a progressive tax scale.
The eventual application of these incentives requires an individualized analysis of each case and depends, among other factors, on the structure of the investment, compliance with the requirements set forth in the applicable regulations, and the administrative interpretation in place at any given time. This information is purely for informational purposes and does not constitute tax or legal advice, nor an investment recommendation. A tax advisor must be consulted to analyze each individual's circumstances in detail.
Grow with every new lesson
Taxation directly affects profitability. Find out in this guide how taxation impacts different private equity vehicles
Paz Irazusta / Partner at Cuatrecasas
Taxation and Taxes in Private Equity Investing
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