{"id":1424,"date":"2026-06-26T14:29:57","date_gmt":"2026-06-26T12:29:57","guid":{"rendered":"https:\/\/www.rieraconsulting.es\/holding-company-structures\/"},"modified":"2026-09-30T09:46:56","modified_gmt":"2026-09-30T07:46:56","slug":"holding-company-structures","status":"publish","type":"page","link":"https:\/\/www.rieraconsulting.es\/en\/business-owners-and-small-and-medium-sized-enterprises\/holding-company-structures\/","title":{"rendered":"Holding Company Structures"},"content":{"rendered":"
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\n\t\t\t\t\t\t\t\t\t\t\t\t<\/svg>Business Owners and SMEs \u00b7 Holding Structures<\/a>\n\t\t\t\t\t\t\t\t\t\t

A well-structured holding company organizes your group and maximizes your tax margin.<\/em><\/h1>\n\t\t\t\t\t\t\t

A holding company isn’t just a trend\u2014it’s the way to centralize ownership of your businesses, protect your assets, and efficiently reinvest profits. When well-designed, it qualifies you for the exemption under Article 21 of the Corporate Income Tax Law. When poorly designed, it invites a tax audit. We design yours based on a genuine business purpose. <\/p>\n\t\t\t\t\t\t

\n\t\t\t\tStudy my structure<\/svg><\/a>Talk to a lawyer<\/a>\t\t\t<\/div>\n\t\t<\/div>\n\t\t
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0<\/span>%<\/span><\/div>\n\t\t\t\t
Exemption under Article 21 of the LIS<\/div>\n\t\t\t<\/div>\n\t\t\t\t\t
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0<\/span>%<\/span><\/div>\n\t\t\t\t
Minimum participation<\/div>\n\t\t\t<\/div>\n\t\t\t\t\t
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0<\/span>+<\/span><\/div>\n\t\t\t\t
Months of ownership<\/div>\n\t\t\t<\/div>\n\t\t\t\t\t
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0<\/span>+<\/span><\/div>\n\t\t\t\t
Years of specialization<\/div>\n\t\t\t<\/div>\n\t\t\t<\/div>\n<\/section>\n
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The Challenge<\/div>\n\t\t\t\t\t\t

A holding company with no economic rationale is a risk, not an advantage.<\/em><\/h2>\n\t\t<\/div>\n\t\t
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The exemption provision under Article 21 of the Corporate Income Tax Law (LIS) allows for 95% of dividends and capital gains from the sale of shares to be exempt when the shareholder has held at least 5% of the shares for more than one year. The benefit is enormous, but it comes with conditions: without substance or a valid economic reason, the tax authorities will challenge it. <\/p>\n\t\t\t\t\t\t\t\t\t

The most costly mistake isn’t setting up the holding company too late, but setting it up the wrong way\u2014as a mere vehicle for holding assets, without any business logic behind it. We design the structure so that it can withstand scrutiny<\/strong>, not just to look good on an organizational chart. <\/p>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t