A. List of administrators
This section located on page 2 of form 200 must be completed by all reporting entities. In it, the natural or legal persons who, on the date of filing the declaration, hold the position of director, manager, director, general administrator and other similar positions that involve the direction, administration or control of the entity will be listed, completing all the columns, except those relating to " RPTE. ", "Tax address" and "Provincial Code".
In column «F/J» , enter "F" if it is a natural person, or "J" if it is a legal person.
The columns relating to «RPTE.» , «Tax address» and «Provincial Code» will be completed exclusively by taxpayers of the Non-Resident Income Tax, that is, those who mark on page 1 of form 200, box [00021] relating to permanent establishments or box [00046] relating to entities under the income attribution regime established abroad with a presence in Spanish territory. In these columns, the identification and address of the natural person or legal entity resident in Spain who represents the taxpayer for the Non-Resident Income Tax must be entered, and an "X" must also be entered in column "RPTE." (in relation to Non-Resident Income Tax taxpayers, see Chapter 16 of this Manual).
Keep in mind:
In the case of non-profit entities (associations, federations, confederations, etc.), the list of administrators will include the identifying data of the presidents, vice presidents and other members that make up the board of directors, management council 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 for in the declaration form, the identifying data of the president of the entity and the vice-presidents or other members directly responsible for preparing the tax return will be entered, and the total number of the remaining members that make up the management body will be indicated on the last line of the corresponding section of the form (it will be sufficient to enter the expression "and X other members" or something similar).