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Practical Handbook for Companies 2021

List of administrators

This section located on page 2 of form 200 must be completed by all reporting entities. This will list the natural or legal persons who, on the date of filing the return, hold the position of director, manager, director, general administrator and other similar positions that involve the management, administration or control of the entity, filling in all the columns, except those relating to "RPTE.", "Tax address" and "Provincial Code".

In the column "F/J", enter "F" in the case of a natural person or "J" in the case of a legal person.

The columns relating to "RPTE", "Tax address" and "Provincial Code" will be completed exclusively by Non-Resident Income Tax payers, in other words, those who tick box [00021] on page 1 of form 200, relating to permanent establishments or box [00046] relating to entities under the income allocation system constituted abroad with a presence in Spanish territory.In these columns, the identification and address of the individual or legal entity resident in Spain representing the taxpayer for non-resident income tax must be entered, and an "X" must also be entered in the column "RPTE." (for non-resident income taxpayers, see Chapter 15 of this Handbook).

A tener en cuenta:

For non-profit organisations (associations, federations, confederations, etc.), the list of administrators shall include the identification details of the chairpersons, deputy chairpersons and other members of the Board of Directors, governing body or equivalent body entrusted with the management of the institution.

When the number of members of the governing body is greater than the number of boxes provided for in the tax return form, the identification details of the chairperson of the entity and the deputy chairpersons or other members directly responsible for preparing the tax return shall be introduced, and the last line of the corresponding section of the form shall indicate the total number of other members of the governing body (the phrase "and another X members" or other similar phrase shall be sufficient).