2.6.1.6 Foreign securities holding entity

This key will be marked by those entities that fall under the regime of entities holding foreign securities regulated in Chapter XIII of Title VII of the Corporate Tax Law.

Entities whose corporate purpose includes the activity of management and administration of securities representing the own funds of entities not resident in Spanish territory may benefit from this regime, through the corresponding organization of material and personal means.

The securities or shares representing the participation in the capital of the entity holding foreign securities must be nominative.

The option for the regime of entities holding foreign securities must be communicated to the State Tax Administration Agency. The regime will apply to the tax period that ends after said communication and to subsequent periods that end before the State Tax Administration Agency is informed of the renunciation of the regime.

Entities subject to the special regimes of Spanish and European economic interest groups, temporary joint ventures and entities whose main activity is the management of movable or real estate assets under the established terms cannot benefit from this regime. in section 2 of article 5 of the LIS .