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Form 200. Corporate Income Tax Declaration 2019

2.15.2 B.2. Participations in the taxpayer by persons or entities

This subsection will contain the data requested regarding all those persons or entities that hold, at the closing date of the period that is the subject of the declaration, a direct participation in the reporting company equal to or greater than 5 percent of the capital, or 1 percent in the case of companies whose securities are listed on an organized secondary market.

In the case of minor natural persons who hold the required participation, an "X" will be entered in the space corresponding to the "RPTE." column, to indicate that the NIF entered in The previous space corresponds to your legal representative, provided that the minor does not have his or her own NIF.

In the case of foreign partners without a NIF in Spain, the equivalent of the NIF of the country of residence must be entered.

  1. 2.15.2.1 Column “F/J/Other”
  2. 2.15.2.2 Column “Province/country code”
  3. 2.15.2.3 Column “% stake”
  4. 2.15.2.4 Boxes “sum of participation percentages”