Skip to main content
Form 200. Corporate Income Tax Declaration 2019

2.15.1.2 Data in the declarant's records

The percentage figure (with two decimal places) of participation, the total nominal value of the participation, the book value of the participation and the dividend income (corresponding to the participation) received in the year that is the subject of declaration will be completed.

The data corresponding to the dividends of companies that at the end of the year do not meet the minimum participation (5% or 1% if listed), but that did reach it when the dividend was received, must also be included.

The "Total" column (keys [01501] to [01503]) will show the sum of the amounts collected in the following rows: “Total nominal value of the participation” (key [01501]), “Book value of the participation” (key [01502]) and “Income from Dividends received in the declared year” (key [01503]). In the event that, due to the extent of the data declared (that is, more than three participating entities are related), more than one page must be completed, these keys will be shown only on the last page completed for this purpose.