Executive board pack
Sovereign capital restructuring
Every villa you sell pays five tolls before it reaches you.
Agencies, transfer tax, corporate tax, personal tax and wealth tax. This engine reads the group as it stands today, prices each toll from statute, rebuilds the structure and shows what the founder keeps — counting only what would survive a tax inspection.
Scenario model for a pre-advisory diagnosis, not legal or tax advice. Every rate is dated and sourced in the rulebook at the foot of the page.
Since this page opened, today's structure has leaked €0.00 more than the rebuilt one.
Load the group as it stands
Pipeline economics first, then the legal structure registered today. Every change re-prices the structure, redraws the topology and rewrites the board pack.
Assumptions behind the model
The rebuilt group, drawn to scale
Line weight is the annual euro flow. Tiers that do not pay, or would not survive a challenge for this founder, stay dashed with the rule that unlocks them. Select any entity for its legal file.
Nine structures tested, one recommended
Every combination of apex holding and finance company is priced for this founder. Structures that fail the management, CFC or treaty tests are shown but never counted. Select a row to pin it.
The arithmetic, line by line
Today against rebuilt, with the formula and the statute behind every line. A positive difference is money that stays with the founder.
Wealth tax: the founder's shield and the buyer's
The largest lawful saving for a Spanish-resident developer is usually not offshore. It is the exemption for shares in a business the founder actually runs.
A non-resident buyer is taxed on Spanish assets net of debt that actually funded them (STS 167/2023). Acquisition finance offered with the sale counts; a cash-out loan against a paid villa does not.
When money moves, and when paper is due
The treasury rhythm of the recommended structure across a calendar year. Cash moves on a schedule, never ad hoc.
Defense file
The statutory boundaries the structure lives inside, and the checks the engine ran against this scenario.
Where an upper tier could live
Ranked for this founder and this business, not as a world league table of tax havens. Fit changes with the residence setting.
Ninety days to the rebuilt group
Tasks adapt to today's structure and the recommended configuration. Two dates do not move: the tax-group election and the wealth-tax snapshot, both at year end.
Rulebook
Every number the engine uses, with its statute, status and check date. The monitoring bot maintains the Markdown copy; place an updated sovereign-rulebook.md next to this page and the engine loads it on open.