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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.
Cuestión planteada Si la sociedad debe incluir expresamente en su objeto social que las entidades en las que participa son extranjeras para poder optar a la aplicación del Régimen de las Entidades de Tenencia de Valores Extranjeros regulado en los artículos 107 y 108 de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades, o si por el contrario su objeto social puede considerarse adecuado para esta finalidad.
Para acogerse al régimen de entidades de tenencia de valores extranjeros, el objeto social debe comprender la gestión y administración de valores de entidades no residentes mediante organización de medios materiales y personales. No es preceptivo incluir expresamente en el objeto social que las entidades participadas son extranjeras, siempre que dichas participaciones estén comprendidas en el objeto social. La organización de medios debe acreditarse mediante los medios de prueba admitidos en Derecho.
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