Notes common to paragraphs A and B on page 2
When completing sections A and B on page 2 of Form 200, the following aspects common to these sections must be taken into account:
-
In columns « NIF » , the tax identification number of the natural or legal person in question must be entered.
-
In columns "Province/country code" , if the entities or individuals are non-residents without a permanent establishment, the corresponding two-letter code will be entered, according to the list of countries that appears at the end of this chapter. In the case of residents in Spanish territory or non-residents who operate in Spanish territory through a permanent establishment therein, the two digits corresponding to the following list of provinces must be entered:
-
In columns «% Participation» , in the event that the participation percentage is not a whole number, it must be expressed with two decimal places.
- If the spaces provided on this page of Form 200 are insufficient, additional lines may be added.