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Practical Handbook for Companies 2021

Participations in the taxpayer by persons or entities

This sub-section must include all data relating to those persons or entities that hold, at the closing date of the reporting period, a direct holding in the reporting company equal to or greater than 5 per cent of the capital, or 1 per cent in the case of securities listed on an organised secondary market.

In the case of limited liability companies, even if none of the partners holds 5 percent or more of the capital, this sub-section must be completed for at least one of the partners.

In order to complete this sub-section, 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.

With regard to the data relating to "NIF", in the case of minors who hold the required shareholding and do not have their own NIF, an "X" must be entered in the space corresponding to the column "RPTE.", to indicate that the NIF entered in this space belongs to their legal representative.

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

In the column "F/J Other", enter "F" if the person is a natural person, "J" if the person is a legal person and "O" if the person is not included in boxes "F" or "J", i.e. in all cases where the TIN 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 per cent of the capital, or 1 per cent in the case of securities listed on an organised secondary market, must also be indicated under this sub-item.

The sum of the percentages of shares which cannot be included in the above percentages because they are in special situations shall also 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 per cent of the declarant's capital.