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Practical Handbook for Companies 2021

Tax system for entities holding foreign securities

Entities covered by this special tax regime regulated in Chapter XIII of Title VII of the LIS, must include in the 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 apply in application of this special regime.

In relation to the application of this special tax regime, the thirty-first transitory provision of the LIS establishes a transitional regime, according to which, 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 currently drafted in tax periods commencing prior to 1 January 2015, which had an acquisition value of more than 6 million euros without complying with the minimum holding requirement established in letter a) of article 21.1 of the aforementioned RDLeg.Royal Legislative Decree 4/2004, can apply the tax regime established in this article and in chapter XIII of heading VII of the Spanish Corporation Tax Act, in the tax periods commencing from 1 January 2015.