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Form 200. Corporate Income Tax Declaration 2018

11.7.2.12 List of partners (information model page 24)

In this section, the reporting entity must list the persons or entities that hold the economic rights inherent to the status of partner or member company on the day of the conclusion of the tax period of the former, and who, therefore, must bear the imputations:

  • In the event that the reporting entity is a Spanish economic interest group, it must list the partners resident in Spanish territory.

  • In the event that the reporting entity is a temporary union of companies, it must list the member companies resident in Spanish territory.

  • In the event that the reporting entity is a European economic interest group, it must list both the partners resident in Spanish territory and those not resident in said territory.

In the “NIF” column, the tax identification number of the related person or entity must be entered. If the person is not a resident of Spanish territory and has not been assigned a NIF in Spain, the equivalent of the NIF of the country of residence must be entered preceded by the two letters of the ISO code of said country.

In the "RPTE." column, an "X" will be marked to indicate that the NIF entered in the previous space corresponds to the legal representative of the related party when the latter is a minor who does not have his or her own NIF.

In the column "F/J Other" enter "F" if it is a natural person, "J" if it is a legal person and "O" when it is not included in the codes "F" or "J", as may be the case of a UTE or a permanent establishment of an entity not resident in Spain.

In the "R/X" column, which will be completed exclusively by the reporting entity that is a European economic interest grouping, "R" will be entered if the partner is resident in Spanish territory and "X" if the partner is not resident in Spanish territory.

In the column "Last name and first name/Company name" you must enter the last name and first name or company name of the related person or entity.

In the "Province/Country Code" column, in the case of partners not resident in Spanish territory, the European Economic Interest Grouping will record the two-letter code corresponding to the country of residence of those partners according to the list of countries and territories. In all other cases, the corresponding code will be entered.

In the column "Imputed tax base", the reporting entity will record from the positive tax base, reduced or increased, as appropriate, in the equalization reserve referred to in article 105 of the LIS , or negative, the part subject to imputation to each related party, in accordance with the percentage of participation recorded in the column "% Partic."

In the column "% Partic.", the entity will record the percentage corresponding to each person or entity that holds the economic rights inherent to the status of partner or member company on the day of the conclusion of the tax period of the entity subject to this regime, in the proportion resulting from the statutes of the entity. If the participation percentage is not a whole number, it will be expressed with four decimal places.