Tax system for entities holding foreign securities

Entities subject to this special tax regime regulated in Chapter XIII of Title VII of the LIS , must include in boxes [00385] and [00386] "Tax regime for entities holding foreign securities (Chapter XIII of Title VII LIS)" on page 13 of form 200, the adjustments to the accounting result that are required in application of said special regime.

In relation to the application of this special tax regime, the thirty-first transitional provision of the LIS a transitional regime , according to which, the shares acquired by entities covered by the special tax regime for entities holding foreign securities provided for in Chapter XIV of Title VII of the 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 article 21.1 of the aforementioned Royal Decree-Law. 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.