4.2.73 Codes 00385 and 00386 tax regime for entities holding foreign securities (Chapter XIII, Title VII LIS)
In the keys [00385] of increases and [00386] of decreases, the positive and negative adjustments to the result of the profit and loss account that proceed from the application of the special tax regime for entities holding foreign securities regulated in chapter XIII of title VII of the LIS be included.
In relation to the application of this special tax regime, the thirty-first transitional provision of the LIS establishes a transitional regime, according to which, the shares acquired by entities under the special tax regime for entities holding foreign securities provided for in Chapter XIV of Title VII of RDLeg . 4/2004, as amended in tax periods that began before 1 January 2015, which had an acquisition value exceeding 6 million euros without meeting the minimum participation requirement established in letter a) of section 1 of article 21 of the aforementioned RDLeg. 4/2004, may apply the tax regime established in said article and in Chapter XIII of Title VII of the LIS, in tax periods beginning on or after 1 January 2015.
Completion of this key will be the exclusive responsibility of taxpayers who have opted for this special tax regime (see content of key [00011]).