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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 being declared must be completed.

Data corresponding to dividends from companies that at the end of the year did not meet the minimum participation requirement (5% or 1% if they are listed), but that did meet 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 "Dividend income received in the declared fiscal year" (key [01503]). In the event that due to the length of the data declared (i.e., more than three participating entities are listed), more than one page must be completed, these keys will only be shown on the last page completed for this purpose.