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Practical Manual of Companies 2022.

Box 00011 Entities holding foreign securities

This box must be checked 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 activity of management and administration of securities representing the equity of non-resident entities in Spanish territory may benefit from this regime , through the corresponding organization of material and financial means. personal.

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. This special 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.

To take into account :

They cannot benefit from the special regime of entities holding foreign securities, entities subject to the special regimes of Spanish and European economic interest groups, and temporary joint ventures of companies, as well as entities that are considered patrimonial entities in the terms established in article 5.2 of the LIS.