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Practical Handbook for Companies 2021

Box 00011 Entities holding foreign securities

This box should be ticked by entities that have opted for the special tax regime for entities holding foreign securities established in Chapter XIII of Title VII of the LIS.

Entities whose corporate purpose includes the management and administration of securities representing the equity of non-resident entities in Spanish territory, by means of the corresponding organisation of material and personal resources, will be eligible for this regime.

The securities or units representing the participation in the capital of the foreign holding entity must be registered.

The option for the regime for entities holding foreign securities must be communicated to the State Tax Administration Agency.This special regime shall apply to the tax period ending after the said notification and to subsequent tax periods ending before the State Tax Administration Agency is notified of the renunciation of the regime.

To be noted:

Entities subject to the special regimes of Spanish and European economic interest groupings and temporary joint ventures, as well as entities that are considered to be an asset-holding entity under the terms established in article 5.2 of the LIS, are not eligible for the special regime for entities holding foreign securities,.