Skip to main content
Form 200. Corporate Income Tax Declaration 2018

2.14.2 B.2. Participations in the taxpayer by persons or entities

This subsection shall contain the requested data relating to all those persons or entities that, on the closing date of the period being declared, have a direct stake in the declarant equal to or greater than 5% of the capital, or 1% in the case of companies whose securities are listed on an organised secondary market.

In the case of minors who have the required participation, an "X" will be entered in the space corresponding to the "RPTE." column, to indicate that the NIF entered in the previous space corresponds to their legal representative, provided that the minor does not have their own NIF.

In the case of foreign partners without a NIF in Spain, the equivalent of the NIF of the country of residence must be provided.

  1. 2.14.2.1 Column “F/J/Other”
  2. 2.14.2.2 Column “Province/Country Code”
  3. 2.14.2.3 Column “% stake”
  4. 2.14.2.4 Boxes “sum of participation percentages”