B.2. 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 declarant equal to or greater than 5 percent of the capital, or 1 percent in the case of securities listed on an organized secondary market, must be recorded.

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 the data corresponding to at least 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 form 200 shown at the beginning of this chapter.

Regarding the data relating to « NIF » , in the case of minors who have the required participation and do not have their own NIF, an "X" will be entered in the space corresponding to 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 person, 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 where the NIF begins with the letters E, H, U, V, N and W. 

This subsection must also indicate the sum of the percentages of participation of persons or entities in the declarant's capital that are less than 5 percent of the capital, or 1 percent in the case of securities listed on an organized secondary market.

Likewise, the sum of the percentages of shares that cannot be included in the previous percentages due to being in special situations will 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 percent of the declarant's capital.