Special Purpose Vehicle (SPV) is set up to be a tax-efficient way of landlords holding a portfolio of buy-to-let properties. The term SPV is a mortgage industry term for a limited company specifically set up to buy and rent properties. It is a Limited Company with restricted trading. ________________________________________
A Special Purpose Vehicle (SPV) is a legal entity created for a specific purpose. In the context of raising capital, a SPV (usually structured as LLC) can be used as a funding structure, by which all investors (or investors under a given investment threshold) are pooled together into a single entity.