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Practical Manual of Companies 2022.

List of directors

This section located on page 2 of form 200 must be completed by all reporting entities. It will list the natural or legal persons who, on the date of submission of the declaration, hold the position of director, manager, director, general administrator and other analogues that represent the management, administration or control of the entity, completing all the columns, except those relating to « RPTE. », «Tax domicile» and «Provincial Code».

In column «F/J» , "F" will be entered if it is a natural person, or "J" if it is a legal entity.

The columns relating to “RPTE.” , “Tax domicile” and “Provincial Code” will be completed exclusively by Non-Resident Income Tax taxpayers, that is, those who mark on page 1 of form 200, the box [00021] related to permanent establishments or the box [00046] related to entities under a regime of attribution of income incorporated abroad with presence in Spanish territory. In these columns, the identification and address of the natural or legal person resident in Spain who represents the taxpayer for the Non-Resident Income Tax must be entered, and an "X" must also be entered in the column «RPTE.» (in relation to Non-Resident Income Tax taxpayers, see Chapter 15 of this Manual).

Keep in mind:

In the case of non-profit entities (associations, federations, confederations, etc.), the list of administrators will include the identification data of the presidents, vice-presidents and other members that make up the the board of directors, board of directors or equivalent body entrusted with the management of the institution.

When the number of members of the management body is greater than the number of boxes provided in the declaration model, the identification data of the president of the entity and the vice-presidents or other members will be entered. directly responsible for preparing the Tax return, and in the last line of the corresponding section of the model the total number of the rest of the members that make up the management body will be indicated (it will be sufficient to record the expression "and other X members" or another similar one).