Participations in the taxpayer by persons or entities

This subsection must include all data relating to those persons or entities that, on the closing date of the reporting period, have a direct stake in the declarant equal to or greater than 5 percent of the capital, or 1 percent in the case of securities listed on an organized secondary market.

To complete this subsection, you must first take into account the notes common to sections A and B on page 2 of form 200, set out at the beginning of this chapter.

Regarding the data relating to NIF , in the case of minors who have the required participation and do not have their own NIF, an "X" will be entered in the space corresponding to column " RPTE. » , to indicate that the NIF entered in said space belongs to its legal representative.

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

In column «F/J Other» «F» will be entered if it is a natural person, «J» if it is a legal person and «O» , when it is not included in boxes «F» or «J» , that is, in all cases where the NIF begins with the letters E, H, U, V, N and W.

This subsection must also indicate the sum of the percentages of participation of persons or entities in the declarant's capital that are less than 5 percent of the capital, or 1 percent when the securities are listed on an organized secondary market.

Likewise, the sum of the percentages of shares that cannot be included in the previous percentages due to being in special situations will be indicated.

Finally, it should be noted that the sum of all the boxes corresponding to the percentages of participation of persons or entities in the declarant must be equal to 100 percent of the declarant's capital.