Participations in the taxpayer by persons or entities

In this subsection "B.2" all data relating to those persons or entities that, at the end of the period, have a direct participation in the reporting entity equal to or greater than 5 percent of the capital, or 1 percent when deal with securities listed on an organized secondary market.

In the case of limited liability companies, even if none of the partners has a percentage equal to or greater than 5 percent of the capital, this subsection must be completed with at least the data corresponding to one of the partners.

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 relating to « NIF» , in the case of minor natural persons who have the required participation and do not have their own NIF, will enter an "X" 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 preceded by the code of said country.

In column “F/J Other” “F” will be entered if it is a natural person, “J” if it is a legal entity, that is, for taxpayers whose NIF begins with A, B, C, D, F, J, P, Q, R and S, 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.