At the time of creating a company<\/strong> or a business structure<\/strong>, the advantages of creating a are often assessed. Business holding<\/strong>, that is, a corporate structure<\/strong> in which a holding<\/strong> company has as its corporate purpose participation in third-party companies.<\/p>\n<\/div><\/div><\/div><\/div><\/div> The creation of said structure may have, among other objectives:<\/p>\n Suppose you need to become more familiar with these terms. In that case, you should know that a holding company is a group of companies in which there is a company (holding company) that holds a stake, majority or not, in other companies (participates).<\/p>\n The advantages that holding company structures can provide you are, among others, the following:<\/p>\n In addition to the advantages described above, there is another additional tax advantage that deserves to be treated separately, which refers to the distribution of dividends, which is regulated in article 21 of the Corporate Tax<\/a>, which establishes that dividends are exempt <\/strong> received from investee entities when a series of requirements are met:<\/strong><\/p>\n It should be noted that in the General State Budgets for the year 2021 approved by Law 11\/2020, of December 30, < substantial>the exemption has been reduced from 100% to 95% of the dividends received <\/strong>.<\/p>\n This reduction of the exemption will not be applicable when these circumstances occur:<\/p>\n On the other hand, when certain requirements are met, there will also be an exemption of 95% of the capital gains generated in the transfer of the shares held by the holding company.<\/p>\n<\/div><\/div><\/div><\/div><\/div>\n
What is a holding company, and what is a holding company?<\/h2>\n
What advantages does a business holding company provide?<\/h2>\n
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Exemption on dividends and income from Corporate Tax<\/h2>\n
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