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Practical Manual of Companies 2020.

Participations in the taxpayer by persons or entities

This subsection must include all the data relating to those persons or entities that hold, on the closing date of the reporting period, a direct participation in the reporting company equal to or greater than 5 percent of the capital, or 1 percent when whether securities are 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 model 200 set out at the beginning of this chapter.

Regarding the data related to NIF , in the case of minor natural persons who have the required participation and do not have their own NIF, an "X" will be entered in the space corresponding to the 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 entered.

In the column “F/J Other” “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 boxes «F» or «J» , that is, in all cases in which the NIF begins with the letters E, H, U, V, N and W.

The sum of the percentages of participation of persons or entities in the capital of the declarant that are less than 5 percent of the capital, or 1 percent in the case of securities listed on a secondary market, must also be indicated in this subsection. organized.

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

Finally, it must be taken into account 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 capital of the declarant.