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

11.7.2.12 List of partners (information model page 24)

In this section, the reporting entity must list the people or entities that hold the economic rights inherent to the quality of partner or member company on the day of the conclusion of the tax period thereof, and that, therefore, must bear the charges:

  • In the event that the reporting entity is a Spanish economic interest group, it must list the partners residing 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 residing in Spanish territory and the non-residents in said territory.

In the "NIF" column, the tax identification number of the related person or entity must be entered. If the person is a non-resident in Spanish territory and does not have a NIF assigned 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 column "RPTE." 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 he or she is a minor natural person who does not have his or her own NIF.

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

In the "R/X" column, which will be completed exclusively by the reporting entity that is a European economic interest group, "R" will be entered if the partner is resident in Spanish territory and "X" if it is a non-resident partner. resident in Spanish territory.

In the "Surname and first name/Company name" column, the surname and first name or company name of the related person or entity must be entered.

In the "Province/country code" column, in the case of partners not resident in Spanish territory, the European economic interest group will enter the two-letter code that corresponds to their country of residence according to the list of countries and territories. In the rest of the cases, the corresponding code will be recorded.

In the "Imputed tax base" column, the reporting entity will record the positive tax base, reduced or increased, where applicable, in the equalization reserve referred to in article 105 of the LIS , or negative, the part that is attributable to each related party, according to the percentage of participation recorded in the "% Share" column.

In the "% Share" column, the entity will enter the percentage that corresponds to each person or entity that holds the economic rights inherent to the quality 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 entity's statutes. If the participation percentage is not a whole number, it will be expressed to four decimal places.