Box 00011 Entities holding foreign securities

This box must be checked by entities have opted the special tax regime for entities holding foreign securities established in Chapter XIII of Title VII of the

Entities whose corporate purpose includes the activity of management and administration of securities representing the equity of entities not resident in Spanish territory, through the corresponding organization of material and personal resources, may benefit from this regime.

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

The option for the regime of foreign securities holding entities 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 the successive periods that end before the State Tax Administration Agency is notified of the renunciation of the regime.