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V3775-16 ·8 September 2016 ·consulta-vinculante Medium impact
FISCAL

No mandatory to state foreign status of held entities in object clause

The consultant asks whether the object clause must specify that the entities in which the company holds shares are foreign to apply the regime for foreign holding entities. The DGT responds that the object clause is sufficient if it includes the management of holdings, without needing to specify the foreign status of the entities.

In 6 key points

How it affects those involved

Companies do not need to explicitly state the foreign status of the entities they hold in their object clause to benefit from the special tax regime for foreign holding entities.

Lifecycle

2016-09-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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