Special Purpose Vehicle (SPV): Risk Isolation, Clean Books, and Defensible Governance
A special purpose vehicle SPV is built for one purpose: isolate a project or asset pool so it can be governed, audited, and underwritten without contaminating unrelated business risk. A special purpose vehicle SPV only works when it is operated separately, with separate accounts and records.
Related DSCEU pages:
Alter Ego Doctrine |
Chattel vs. Real Estate |
Governance Gap Audit
What a special purpose vehicle SPV is
An SPV (also called an SPE) is a dedicated entity formed to hold assets, sign contracts, and control liabilities for a narrow scope. Definition: SPV.
Schedule a Structuring & Governance Call
Get a clear, documented path to defensible operations, bankability, and risk containment.
- Governance gaps: identify what triggers alter-ego exposure, KYC friction, and underwriting delays.
- Documentation plan: build a clean binder (authority, ownership, minutes, signatory matrix).
- Structure alignment: map operating entity vs. holding entity vs. SPV vs. trust.
Educational note: DSCEU provides education and structuring support. Engage qualified counsel and tax professionals for jurisdiction-specific legal/tax advice.
SPV asset types (table)
| Asset category | Examples | What must be documented |
|---|---|---|
| Real estate | Single property, development project, industrial facility. | Title/leases, operating policies, reserves, contracts, approvals. |
| Chattel (UCC personal property) | Receivables, inventory, equipment, documents, intangibles. | Schedules, assignment logic, evidence files, controlled proceeds rules. |
Definitions
Educational content only. Last updated: January 09, 2026.
Schedule a Structuring & Governance Call
Get a clear, documented path to defensible operations, bankability, and risk containment.
- Governance gaps: identify what triggers alter-ego exposure, KYC friction, and underwriting delays.
- Documentation plan: build a clean binder (authority, ownership, minutes, signatory matrix).
- Structure alignment: map operating entity vs. holding entity vs. SPV vs. trust.
Educational note: DSCEU provides education and structuring support. Engage qualified counsel and tax professionals for jurisdiction-specific legal/tax advice.