Foreign investments in Spain and Spanish investments abroad are regulated by Royal Decree 664/1999 of 23 April 1999 on foreign investments and the Order of the Ministry of Economy of 28 May 2001, laying down the procedures for the declarations of foreign investments and their winding-up and the procedures for the submission of annual reports and of the dossiers for authorisation. These rules lay down the provisions applicable to the processing and declaration of such investments by making use of certain models for which approval is referred to a lower-ranking standard.

The Order, in its second final disposition, empowers the Directorate General of Trade and Investments to approve the models for the processing and declaration of foreign investments in Spain and investments. Spanish on the outside.

In application of the above, the Directorate-General for Trade and Investment published the Resolution of the Directorate-General for Trade and Investment of 21 February 2002, approving the printed models for the declaration of of foreign investments where the obligation to declare is the investor or the company with foreign participation and which replaces the Resolution of 30 May 2001, of this Directorate-General; the Resolution of the Directorate-General for Trade and Investment of 3 April 2008, amending the Resolution of 21 February 2002, in respect of the Models D4: Annual report on the development of investment in Spanish companies with foreign participation in their capital and branches and D8: Annual report on the development of investment abroad and its correction of 26 May 2008; the Resolution of the Directorate-General for Trade and Investment of 17 March 2009 amending that of 21 February 2002 and its amendments in order to adapt the printed models of the declaration to the new National Classification of Economic Activities (CNAE-2009) and the Resolution of the Directorate-General for Trade and Investments of 18 June 2009 amending the one of 3 April 2008 in respect of models D-4: Annual report on the development of investment in Spanish companies with foreign participation in their capital and branches and D-8: Annual report on the development of investment abroad.

The adoption of this Resolution is justified, firstly, by the need to adjust and select the data requested for the useful exploitation of the data, while adapting to the recommendations of the international bodies (IMF and OECD) on direct investment statistics, extending the information provided, deleting unnecessary information and correcting certain expressions in the wording of certain models and in the instructions for completion. Finally, the need to make it easier for the citizen to comply with the current regulations, advises the merging of all the Resolutions in this field, giving rise to a single Resolution that includes both the new changes and those that were introduced in the previous Resolutions.

In its virtue, making use of the authorizations conferred on the Order of the Ministry of Economy of 28 May 2001, I have:

First. -Standard models for the declaration of foreign investments in Spain and for Spanish investments abroad are approved, together with the corresponding instructions for their completion, whose models are published as Annex I and Annex II to this Resolution.

Annex I: Foreign investments in Spain, consists of the following models:

DP-1: Prior statement of foreign investment from tax havens in unlisted companies, branches and other forms of investment.

DP-2: Prior declaration of foreign investment from tax havens in real estate.

D-1A: Statement of foreign investment in unlisted companies, branches and other forms of investment.

D-1B: Statement of settlement of foreign investment in unlisted companies, branches and other forms of investment.

D-2A: Statement of foreign investment in real estate.

D-2B: Statement of settlement of foreign investment in real estate.

D-4: Annual report on the development of investment in Spanish companies with foreign participation in their capital and branches.

Annex II: Spanish investments abroad, consisting of the following models:

DP-3: Previous statement of Spanish investment in tax havens in unlisted companies, branches and other forms of investment

DP-4: Previous statement of Spanish investment in real estate tax havens.

D-5A: Statement of Spanish investment in unlisted foreign companies, branches and other forms of investment.

D-5B: Statement of liquidation of Spanish investment in unlisted foreign companies, branches and other forms of investment.

D-6: Statement of Spanish investment holders abroad in marketable securities.

D-7A: Statement of Spanish investment in real estate.

D-7B: Statement of liquidation of Spanish investment in real estate.

D-8: Annual report on investment development abroad.

Second.-If the spaces provided for in the models are insufficient to declare the requested information, or another type of information is required, it shall be declared in the additional sheet model of the Annex. III.

Third.-To complete the above models, the instructions for completion concerning each model must be followed and the codes indicated in the instructions and in the tables incorporated as Annex IV of the This Resolution.

Fourth. -To make the declarations, only the preprinted forms, available in the General Register of the Ministry of Industry, Tourism and Commerce and in the Territorial and Provincial Directorates of the Ministry of Trade or the software for aid that the Subdirectorate General of External Investment makes available to users, through the electronic sub-headquarters of the Secretariat of State of Commerce (http://subsede.comercio.mityc.gob.es), in Procedures and Electronic Services section-> Download of programs help.

Fifth. -Preprinted models of the declaration forms D-2A, D-2B, D-6, D-7A, D-7B, DP-1, DP-2, DP-3, DP-4 and Additional Sheet approved by Resolution of 21 February 2002 of the Directorate-General may continue to be used. Trade and Investments, and the preprinted models of the D-4 and D-8 declaration forms adopted by Resolution of 18 June 2009 of the Directorate-General for Trade and Investments, while they are available, but their Completion must comply with the instructions contained in this Resolution, referring to models.

Sixth. Repeal clause: The following resolutions are hereby repealed:

Resolution of 21 February 2002, of the Directorate-General for Trade and Investment, approving the printed models for the declaration of foreign investments when the obligation to declare is the investor or the company with foreign participation and which replaces the Resolution of 30 May 2001, of this Directorate-General.

Resolution of 3 April 2008, of the Directorate-General for Trade and Investment, amending the Resolution of 21 February 2002, concerning models D-4: Annual report on the development of the investment in Spanish companies with foreign participation in their capital and branches and D-8: Annual report on the development of investment abroad.

Correction of errors in the Resolution of April 3, 2008.

Resolution of 17 March 2009, of the Directorate-General for Trade and Investments, amending on 21 February 2002 and its amendments, in order to adapt the printed models of the declaration to the new National Classification of Economic Activities (CNAE-2009).

Resolution of 18 June 2009, of the Directorate-General for Trade and Investment, amending on 3 April 2008, concerning models D-4: Annual report on the development of investment in Spanish companies with foreign participation in their capital and branches and D-8: Annual report on the development of investment abroad.

Seventh. This Resolution shall enter into force on 1 September 2010.

Madrid, July 1, 2010. -Director General of Trade and Investments, Antonio Sanchez Bustamante.

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PRIOR DECLARATION OF FOREIGN INVESTMENT FROM TAX HAVENS IN UNLISTED COMPANIES, BRANCHES AND OTHER FORMS OF INVESTMENT

Model DP-1

Fulfillment Instructions

General fulfillment rules:

It is appropriate to use this DP-1 model to make prior statements to the Investment Registry of foreign investments in Spanish companies that are not listed on the Stock Exchange and that come from one of the countries or territories called tax havens by the R.D. 1080/1991 and its subsequent amendments, and whose foreign participation in the capital of the Spanish company exceeds 50% before the investment is made or as a result of the investment.

The constitution, formalization or participation in contracts of participating accounts, foundations, economic interest groups, cooperatives or communities of goods, whatever their own, will also be declared with this model. amount, if the investment comes from one of the countries or territories called tax havens by Royal Decree 1080/1991 and its subsequent amendments.

Except for the obligation to present this declaration prior to the acquisitions of foreign investments in Spain as a result of profitable inter-living or mortis causa transmissions.

This declaration is valid for six months.

If the size of the lockers is not sufficient to fill in the required information, an "Additional Sheet" model to be attached to the declaration will be used.

In case of non-use of existing aid software for the completion of the forms, pre-printed forms must be used, to be completed by machine or using pen on hard surface and with uppercase letters.

IT software can be downloaded via the Internet, from the Electronic Sub-Office of the Secretary of State of Commerce at http://subsede.comercio.mityc.gob.es, by accessing the option of electronic services-> Download of aid programs-> AFORIX Program for the fulfillment of Foreign Investment Forms.

Preprinted models may be obtained from the General Register of the Ministry of Industry, Tourism and Trade or in the different Territorial or Provincial Trade Directorates.

Shading spaces will not be completed.

Heading:

Rectification: This model will also be used when it is necessary to rectify errors in any of the data previously declared in another document, either repealed or in force. In this case, it will be completed in the box "Is it rectification?" the box "Yes" with an aspa (x) and will indicate the number of declaration that is rectified. The Spanish company's social and NIF ratio (Casillero 1, paragraph I) will always be completed. Only the data to be rectified shall be completed in the other lockers.

I. Data of the Spanish company which is the subject of the investment.

Casillero 1: Social reason, NIF, address, and main activity.

The social reason, NIF and address of the company or receiving branch of the projected investment shall be entered.

In the space allocated for this purpose, the main activity shall be briefly described and the CNAE code shall be indicated at four digits of the main business sector, according to Table 3.

Casillero 2: Percentage of foreign participation in the Spanish company.

It should be noted, with two decimal places, the percentage of participation held by the holder and the percentage of total foreign participation of the Spanish company listed in the Casillero 1, before and after the completion of the investment project that is declared.

II. Investor data.

Casillero 3: Holder of the investment.

The owner of the investment project that is declared, with his or her last name or social name, address, name of the country of residence and his code, according to Table 2, will be indicated.

III. Foreign investment data.

Casillero 4: Operation: Class and Amounts.

Operation Class: The operation class shall be entered in this box, indicating its nature by one of the following codes:

01. Constitution of a company or branch.

02. Expansion of corporate or endowment capital allocated to branches.

03. Acquisition of shares or shares/units of residents for consideration.

04. Acquisition to residents of subscription rights or other analogues which by their nature entitles them to participate in the capital.

05. Acquisition of other political rights to residents.

06. Acquisition of convertible bonds in shares.

11. Transmissions between non-residents.

20. Others (will be detailed in the "Additional sheet" model).

Amounts: Both the nominal amount and the total cash of the transaction shall be declared, even if the disbursement is only partial, except for the 04 and 05 codes in which the cash amount is declared only.

This data should be exclusively related to the part that corresponds to the projected investment holder.

IV. Diligence.

Casillero 5: Declaration.

It shall be completed with the investor's or his representative's, place, date and signature data.

Casillero 6: Surname and name or social reason for notifications.

The name and name or social reason, NIF or NIE, address and telephone of the recipient of notifications and requests for information shall be indicated.

Data Protection: The data collected in this form will be included in computerized files for processing with an administrative, statistical or economic purpose.

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PRIOR DECLARATION OF FOREIGN INVESTMENT FROM TAX HAVENS IN REAL ESTATE

Model DP-2

Fulfillment Instructions

General fulfillment rules:

It is appropriate to use this DP-2 model to make prior statements to the Investment Registry of foreign investments in real estate located in Spain, whatever their amount, that come from one of the countries or territories referred to as tax havens by the R.D. 1080/1991 and its subsequent amendments. Except for the obligation to make this declaration prior to the acquisition by non-residents of real estate in Spain as a result of lucrative inter-living or mortis causa transmissions.

This declaration is valid for six months.

If the size of the lockers is not sufficient to fill in the required information, an "Additional Sheet" model to be attached to the declaration will be used.

In case of non-use of existing aid software for the completion of the forms, pre-printed forms must be used, to be completed by machine or using pen on hard surface and with uppercase letters.

Help software can be downloaded via the Internet, from the Electronic Sub-Office of the Secretary of State of Commerce at http://subsede.comercio.mityc.gob.es, by accessing the option of electronic services-> Download of aid programs-> AFORIX Program for the fulfillment of Foreign Investment Forms.

Preprinted models may be obtained from the General Register of the Ministry of Industry, Tourism and Trade or in the different Territorial or Provincial Trade Directorates.

Shading spaces will not be completed.

Heading:

Rectification: This model will also be used when it is necessary to rectify errors in any of the data previously declared in another document, either repealed or in force. In this case, it will be completed in the box "Is it rectification?" the box "Yes" with an aspa (x) and will indicate the number of the declaration that is rectified. The name and the name or the social reason of the investor shall always be completed (paragraph 1 (1)). Only the data to be rectified shall be completed in the other lockers.

I. Investor data.

Casillero 1: Holder of the investment.

The name and/or the name or the social reason of the investor and his/her address shall be entered and must include all the data necessary for the location of the investor (public road, number, postal code, municipality, State, etc.).

The name of the investor's country of residence and its code shall also be entered in accordance with Table 2.

When more than one investment holder is reported, for each of them, all of this data in the "Additional sheet" model.

Casillero 2: Last investor holder.

If the investment is made through fiduciaries or persons in question, the data of the actual owner or the person on whose behalf they act shall be declared in this locker.

If the holder of the investment is a legal person, the data of the owners shall be declared in this box in the last term of the investment holder (up to 2 holders).

The last names and the name or the name or the name and the country code corresponding to Table 2 shall be entered for each of the last holders.

II. Data from the building.

Casillero 3: Building class and number of units.

Building Class: This box will be filled in, according to the following codes:

01. Flat or chalet.

02. Business premises.

03. Rustic estate.

04. Solar.

05. New work, enlargement, reform or improvement of a previous work.

06. Others (specify in the "Specifications" space intended for effect).

Number of Units: The total number of buildings of the same class and location that are to be purchased shall be entered in this box. Several buildings shall be considered to have the same location provided that they are located on the same public road in the same municipality and province.

Casillero 4: Target.

The destination expected to be given to the building shall be indicated in accordance with the following codes:

01. Own usage.

02. Lease.

03. Short/medium term disposal.

04. Construction.

05. Others (specify in the "Specifications" space intended for effect).

Casillero 5: Right to acquire.

The right to acquire the property shall be indicated according to the following codes:

01. Property.

02. Null property.

03. Usufruct.

04. A prodivisa fee for a building for its part-time enjoyment.

05. Ownership fee or other right.

06. Others (specify in the "Specifications" space intended for effect).

Casillero 6: Localization.

Data will be entered to identify where the property is to be acquired: name of the public road and number and, if applicable, stairway, floor and door. The postal code, municipality and province shall also be indicated.

If in the box "Number of units" of the locker 3 more than one unit was indicated to acquire, the number, ladder, floor and door of each of these units will be entered in the "Additional sheet" model.

III. Investment data.

Casillero 7: Total investment amount.

The total amount of the investment will be entered.

IV. Diligence.

Casillero 8: Declaration.

It shall be completed with the investor's or his representative's, place, date and signature data.

Casillero 9: Surname and name or social reason for notifications.

The name and name or social reason, NIF or NIE, address and telephone of the recipient of notifications and requests for information shall be indicated.

Data Protection: The data collected in this form will be included in computerized files for processing with an administrative, statistical or economic purpose.

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FOREIGN INVESTMENT STATEMENT IN UNLISTED COMPANIES, BRANCHES AND OTHER FORMS OF INVESTMENT

Model D-1A

Fulfillment Instructions

General fulfillment rules:

It is necessary to use this model D-1A to make statements to the Registry of Investments of foreign investments in Spanish companies that do not trade on the Stock Exchange. The declaration must be submitted within one month from the date of the investment.

A D-1A model will be completed for each investment referred to a same holder, Spanish company object of the investment and class of operation.

If the size of the lockers to fill in the required information is not sufficient, the "Additional sheet" model to be attached to the declaration will be used.

In case of non-use of existing aid software for the completion of the forms, pre-printed forms must be used, to be completed by machine or using pen on hard surface and with uppercase letters.

IT software can be downloaded via the Internet, from the Electronic Sub-Office of the Secretary of State of Commerce at http://subsede.comercio.mityc.gob.es, by accessing the option of electronic services-> Download of aid programs-> AFORIX Program for the fulfillment of Foreign Investment Forms.

Preprinted models may be obtained from the General Register of the Ministry of Industry, Tourism and Trade or in the different Territorial or Provincial Trade Directorates.

Shading spaces will not be completed.

Other forms of investment: The D-1A model will be completed if foreign investment is intended to involve participation in participation accounts, foundations, economic interest groups, cooperatives, or communities of goods and the cumulative amount of foreign investment exceeds EUR 3,005,060,52, or whatever their amount if the investment comes from one of the countries or territories referred to as tax havens by the R.D. 1080/1991 and its subsequent modifications. When declaring the investment your data will be adapted to the lockers of this model. In any case, the completed model shall be accompanied by a succinct memory in which the main data of the operation is exposed.

Additional documentation:

When the first foreign investment transaction is declared in the Spanish company, the D-1A must be accompanied by a copy of the Tax Identification Document of the Spanish company or the Spanish branch of the Spanish company. investment.

Heading.

Rectification: This model will also be used when it is necessary to rectify errors in any of the previously declared data, in documents already repealed or in force. In this case, it will be completed in the locker "Is it rectification?" the box

"Yes" with an aspa (x) and the number of the declaration that is rectified will be indicated. The Spanish company's social and NIF ratio (Casillero 1 in paragraph I) will always be completed. Only the data to be rectified shall be completed in the other lockers.

The change of the social reason of the foreign or Spanish company, will be communicated in writing accompanied by a photocopy of the writing of change of social denomination. The change in the percentage of the non-resident investor's participation, without any investment or liquidation, shall also be communicated by a letter within three months of the completion of the transaction.

Previous Statement: For investments from countries or territories called tax havens by Royal Decree 1080/1991 and subsequent amendments, the model number DP-1 (Declaration on the basis of the above) will be indicated. in the box 'DP-1 n. º' and its date of submission, in the format dia/month/year.

Specific sectoral legislation: If the foreign investment declared is affected by a special scheme established under the specific sectoral legislation (art. 1.2 of Royal Decree 664/1999), the box "Yes" is marked with an aspa (x). In this case, the second line shall be marked with an aspa (x) if the inverter has met the requirements laid down by these sectoral legislations.

Authorisation: The "Yes" box shall be completed with an aspa (x) in the cases of suspension of the liberalisation regime referred to in Articles 10 and 11 of the Ministerial Order of 28 May 2001. In this case, the date of the express resolution or the date on which, after the expiry of the deadline for the resolution, the authorisation was produced by administrative silence, must be entered in the format dia/month/year.

D-1B of provenance: It will only be completed if the investment transaction involves the simultaneous liquidation of other foreign investment (e.g. in cases of transfers of shares between non-resident investment holders, conversion of bonds into shares, etc.). In such cases, the numbers of the D-1B for which the corresponding investment is liquid shall be indicated.

If there are not enough boxes to record the numbers of the D-1B documents for which such liquidations are declared, those numbers which cannot, for this reason, cannot be recorded in the "Additional sheet" model included in this model D-1A.

I. Data of the Spanish company which is the subject of the investment.

Casillero 1: Social reason, NIF, address, and main activity.

The social reason, NIF and domicile of the investment receiving company or branch shall be entered.

In the space allocated for this purpose, the main activity shall be briefly described and the CNAE code shall be indicated at four digits of the main business sector, according to Table 3. If the company is the head or holding company of a group of companies, it shall be marked with an aspa (x) the appropriate box, depending on the holding of Spanish companies or holding foreign securities (when the Spanish company is a company). holding company in which securities representing shares in companies domiciled abroad predominate), indicating in this case the CNAE code and the description of the corresponding activity of the main business of the participating companies. If the companies operate in different sectors, the CNAE of the sector in which more funds have been invested will be entered.

Casillero 2: Legal form and participation in other Spanish companies.

Legal form: The nature of the Spanish company subject to foreign investment will be indicated by one of the following codes:

01. Limited liability company or other commercial companies not included in the following paragraphs.

02. Branch.

11. Accounts in participation.

12. Foundation.

13. Economic interest grouping.

14. Cooperative.

15. Community of goods.

Number of companies involved: If the recipient of the investment has a participation equal to or greater than 10% in other Spanish companies, the number of such companies shall be stated in this box.

Casillero 3: Economic data.

3.1. Social capital/Endowment: For companies the share capital of the Spanish company will be indicated, whether or not it is fully disbursed before and after the investment. For branches, the allocated allocation shall be indicated, both before and after the investment.

3.2. Own funds: The total amount of own funds of the Spanish company or the branch, both before and after the Investment, shall be indicated.

3.3. Percentage of foreign participation: When known to the declarant, the percentage of total foreign participation in the Spanish company, before and after the investment, shall be indicated with two decimal places.

Other forms of investment: In the case of other forms of investment, the funds provided (Stacker 3.1), the Own Funds (Casillero 3.2) and the percentage of foreign participation (Casillero 3.3), both before and after the investment.

II. Investor data.

Casillero 4: Holder of the investment.

Last name and name or social reason, address, name of the country of residence and its code, the holder of the investment to be declared shall be indicated.

Casillero 5: Participation in the Spanish company.

The percentage of the share held by the foreign investment holder in the investment company or branch, before and after the investment that is declared, shall be indicated with two decimal places. Similarly, the appropriate box shall be marked with an aspa (x) depending on whether or not the investor has access to the Board of Directors before and after that investment.

Casillero 6: Last holder of the non-resident holder.

If the holder of the investment (Casillero 4) is a legal person, who is not listed on the Stock Exchange, the last names and the name or the social reason of the owners will be declared in the last term (the last headlines) with More participation in its capital, provided that participation exceeds 10% and up to 3 holders. In no case in this locker will be fiduciaries or interposed persons but the actual owners or persons on whose behalf they act.

For each last holder the code of their country of residence will be indicated. For those who have a direct or indirect holding of more than or equal to 10% in the capital of the investment holder, that percentage of participation shall be indicated with two decimal places. If any of these holders are listed on a Stock Exchange or Organized Market, they will be marked with an aspa (x) box.

When the holder of the investment (Casillero 4) is a legal person listed on the Stock Exchange or organized market, the social reason that appears in the locker 4 will be repeated in the box 6.1, leaving the boxes blank. "Country" and "Participation in the holder".

When the holder of the investment is a natural person, the last names and names indicated in the box 4 are repeated in the box 6.1, leaving the boxes "Bolsa", "País" and "Participation in the holder" blank.

III. Foreign investment data.

Casillero 7: Operation.

Operation Class: The operation class shall be entered in this box, indicating its nature by one of the following codes:

01. Constitution of companies, branches or other forms of investment.

02. Expansion of corporate or endowment capital allocated to branches.

03. Acquisition of shares or units to residents for consideration.

04. Acquisition to residents of subscription rights or other analogues which by their nature entitles them to participate in the capital.

05. Acquisition of other political rights to residents.

06. Acquisition of convertible bonds in shares.

07. Lucrative transmission (inter-living donation or transmission of mortis causa) in favour of a non-resident.

11. Transmissions between non-residents.

13. Change of residence or registered office.

20. Other (The operation will be detailed in the "Additional sheet" model).

Date of completion: The date, in the format of the day/month/year, that appears in the document supporting the operation, will be completed.

Amounts: both the nominal amount and the total cash of the transaction shall be declared, even if the disbursement was only partial, except for codes 04, 05, 07 and 13. For codes 04 and 05, only the actual amount shall be declared. For code 07, the nominal value shall be entered and the cash which would be declared in the Succession and Donation tax shall be entered. Code 13 shall indicate the nominal value and, as the cash, the value of applying, to the company's own funds, the percentage of the investor's share. This data shall relate exclusively to the part corresponding to the investment holder.

Casillero 8: Autonomous Communities receiving investment.

The "CC.AA" box will be completed. when the operation is one of the following:

i) Constitution of companies or branches.

(ii) Expansion of corporate or endowment capital allocated to branches.

In such cases, the code corresponding to the effective target Autonomous Communities of the economic activity of the investment and the corresponding percentage shall be indicated. If it is invested in more than three CC.A.A., the codes of the three Autonomous Communities that represent the highest percentages of the investment and the "Rest" line shall be entered, the difference shall be entered until 100% is completed. If the destination of the investment is the whole of the national territory, 100% shall be charged to code 90.

If it is unknown to which Autonomous Community the investment will be destined, 100% will be charged to the code corresponding to the registered office.

Casillero 9: Acquisition.

In the case of acquisition, the total number of transmitters, their surnames and their name or social reason, as well as the code of their country of residence, will be indicated. If there are more than 2 transmitters, their data shall be entered in the 'Additional sheet' model.

Casillero 10: Contribution and amount media.

Code: The nature of the input media will be indicated by the following codes:

01. Cash contribution.

11. Assets and liabilities of a Spanish company.

12. Shares and shares of a Spanish company.

13. Shares, units or assets of a foreign company.

14. Reinvestment of profit and capitalization of reserves.

15. Capitalization of any type of debt.

16. Conversion of obligations into shares.

17. Real estate in Spain.

18. Real estate abroad.

19. Mergers of companies. This code will be used for transmissions as a result of mergers or acquisitions between non-resident companies.

20. Other non-cash input means (specify in the "Additional sheet" model).

30. No contribution. This code shall be used in the case of transfers of residence or change of registered office, non-resident transmissions or transfers between non-residents other than mergers or acquisitions, that is, where in the class of operation of the Box 7, codes 07,11 or 13 are entered.

Amount: The cash amount corresponding to each contribution means will be entered. In the case of transfer of residence or change of registered office, the value of applying, to the company's own funds, the percentage of the investor's participation shall be entered. In the case of transfers for a profit, the value to be declared in the tax on Successions and Donations shall be indicated. For transmissions between non-residents, the transmission value shall be reported. These last three scenarios are those referred to in code 30 "No input".

At least one of the available options must be completed. If there are more than three means of contribution, the codes of the two means by which the largest amounts have been contributed shall be entered and assigned to code 20 'Other means of contribution would not cash' the remaining cash amount.

Box 11: Reason for the investment.

The main reason for the investment will be indicated by one of the following codes:

01. Takeover of the Spanish company.

02. Non-majority participation in the Spanish company.

03. Finance a new business activity or extend the existing one.

04. To finance investments from the investment recipient in Spanish companies involved.

05. Finance investments by the Spanish company abroad.

06. Restructuring of the group in Spain.

07. Restructuring of the group abroad.

08. Sanitise the balance sheet.

09. Comply with the own regulations of financial institutions.

20. Others (will be detailed in the "Additional sheet" model).

IV. Diligence.

Casillero 12: Declaration.

It shall be completed with the investor's or his representative's, place, date and signature data.

Casillero 13: Public Fedee Dipper.

This locker will be completed with all your data only if the operation has been brought in by Spanish public fedatario, either as a result of the legal regime of the operation or by agreement between the parties.

Locker 14: Surname and name or social reason, NIF, and address for notifications.

The name and name or social name, NIF or NIE, address, telephone and e-mail, if any, of the recipient of notifications and requests for information shall be indicated. If necessary for proper communication, a contact person shall also be indicated.

Data Protection: The data collected in this form will be included in computerized files for processing with an administrative, statistical or economic purpose.

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FOREIGN INVESTMENT SETTLEMENT STATEMENT IN UNLISTED COMPANIES, BRANCHES AND OTHER FORMS OF INVESTMENT

Model D-1B

Fulfillment Instructions

General fulfillment rules:

It is appropriate to use this model D-1B to make the declarations to the Investment Registry of the total or partial liquidation of foreign investments in Spanish companies that are not listed on stock exchange. The declaration must be submitted within one month from the date of settlement and investment.

A D-1B model shall be completed for each settlement referred to a same holder, a Spanish company subject to settlement and class of operation.

If the size of the lockers is not sufficient to fill in the required information, an "Additional Sheet" model to be attached to the declaration will be used.

In case of non-use of existing aid software for the completion of the forms, pre-printed forms must be used, to be completed by machine or using pen on hard surface and with uppercase letters.

IT software can be downloaded via the Internet, from the Electronic Sub-Office of the Secretary of State of Commerce at http://subsede.comercio.mityc.gob.es, by accessing the option of electronic services-> Download of aid programs-> AFORIX Program for the fulfillment of Foreign Investment Forms.

Preprinted models may be obtained from the General Register of the Ministry of Industry, Tourism and Trade or in the different Territorial or Provincial Trade Directorates.

Shading spaces will not be completed.

Other forms of investment: D-1B shall be completed in the event of the liquidation of foreign investments in participating accounts, foundations, economic interest groups, cooperatives or communities of property if the amount The cumulative amount of foreign investment exceeds EUR 3,005,060,52, or whatever the amount of the investment, if the investment came from one of the countries or territories called tax havens by Royal Decree 1080/1991 and its subsequent amendments. When declaring the liquidation, your data will be adapted to the lockers of this model. In any case, the completed model shall be accompanied by a succinct memory in which the main data of the operation is exposed.

Heading.

Rectification: This model will also be used when it is necessary to rectify errors in any of the previously declared data, in documents already repealed or in force. In this case, it will be completed in the box "Is it rectification?" the box "Yes" with an aspa (x) and will indicate the number of the declaration that is rectified. The Spanish company's social and NIF ratio (Casillero 1 in paragraph I) will always be completed. In the other lockers, only the data to be rectified will be completed.

Statement number to the investment record that is liquid and class of settlement: The number of the document by which the holder declared the investment that is now liquid shall be indicated. If the initial declaration of the investment declaration has been rectified, the number to be entered in the appropriate box shall be precisely that of the initial declaration.

The reference investment settlement class shall also be indicated by marking with an aspa (x) the appropriate box according to the following criteria:

Total: If the settlement that is declared liquid all the investment declared in its day by the holder in the reference statement and no prior partial settlements have occurred.

Partial: If the settlement that is declared partially liquidated the investment declared in its day by the holder in the reference statement.

Total preceded by partial: If, prior to this declaration, partial settlement of the investment of the reference statement had been declared and the present settlement would result in its total liquidation.

When the settlement relates to more than one investment, the requested data for any of them shall be entered in these boxes and shall be annexed, in the "Additional sheet" model, the numbers of all documents by which the investments to be settled have been declared, indicating for each of them the nominal amount that is settled and whether it is a total, partial or total settlement preceded by a partial settlement.

D-1A transfer: Only if the settlement transaction involves a simultaneous foreign investment (for example, in the case of transfers of shares between non-resident investment holders, conversion of obligations in shares, etc.) In these cases, the numbers of the D-1A for which the new investments are declared shall be indicated.

If there are not enough boxes to record the numbers of D-1A documents for which these investments are declared, those numbers which, in this case, cannot, shall be recorded in the "Additional sheet" model. be included in the D-1B model.

I. Data of the Spanish company subject to the investment that is liquid.

Casillero 1: Social reason, NIF, address, and main activity.

The social reason, NIF and domicile of the company or branch which is the subject of the investment shall be entered.

In the space allocated for this purpose, the main activity shall be briefly described and the CNAE code, at four digits, of the main activity sector according to Table 3, shall be indicated. If the company is the head or holding company of a group of companies, it shall be marked with an aspa (x) the appropriate box, depending on the holding of Spanish companies or holding foreign securities (when the Spanish company is a company). holding company in which securities representing shares in companies domiciled abroad predominate), indicating in this case the CNAE code and the description of the corresponding activity of the main business of the participating companies. If the companies operate in different sectors, the CNAE of the sector in which more funds have been invested will be entered.

Casillero 2: Legal form and participation in other Spanish companies.

Legal form: The nature of the Spanish company subject to the foreign investment that is settled by one of the following codes shall be indicated:

01. Limited liability company or other commercial companies not included in the following paragraphs.

02. Branch.

11. Accounts in participation.

12. Foundation.

13. Economic interest grouping.

14. Cooperative.

15. Community of goods.

Number of companies involved: If the company receiving the investment that is liquid has a stake equal to or greater than 10% in other Spanish companies, the number of these companies will be entered in this box.

Casillero 3: Economic data.

3.1 Social capital/endowment: For companies, the share capital of the Spanish company will be indicated, whether it is fully disbursed or not, before and after the investment is wound up. The allocation shall be indicated for the branches, before and after the investment is wound up.

3.2 Own funds: The total amount of own funds of the Spanish company or the branch, both before and after the liquidation of the investment, will be indicated.

3.3 Foreign participation: When known to the declarant, the percentage of total foreign participation in the Spanish company, before and after the settlement of the investment, shall be indicated with two decimal places.

Other forms of investment: In the case of other forms of investment, the funds provided (Stacker 3.1), the Own Funds (Casillero 3.2) and the percentage of foreign participation (Casillero 3.3) will be indicated before and after the settlement.

II. Details of the settlement holder.

Casillero 4: Holder of settlement.

Last name and name or social reason, address, name of the country of residence and its code of the settlement holder to be declared shall be indicated.

Casillero 5: Participation in the Spanish company.

The percentage of participation held by the holder of the foreign settlement in the company or branch which is the subject of the liquidation, before and after the settlement, shall be indicated with two decimal places. Similarly, the appropriate box shall be marked with an aspa (x) according to whether or not the holder has access to the Board of Directors before and after such liquidation.

Casillero 6: Last holder of the non-resident holder.

If the holder of the liquidation (Casillero 4) is a legal person, who is not listed on the Stock Exchange, the last names and the name or the social reason of the owners will be declared in the last term (the last headlines) with More participation in its capital, provided that participation exceeds 10% and up to 3 holders. In no case in this locker will be fiduciaries or interposed persons but the actual owners or persons on whose behalf they act.

For each last holder the code of their country of residence will be indicated. For those holding a direct or indirect holding of more than or equal to 10% in the capital of the settlement holder, that percentage of participation shall be indicated with two decimal places. If any of these holders are listed on a Stock Exchange or Organized Market, they will be marked with an aspa (x) box.

When the holder of the liquidation (Casillero 4) is a legal person listed on the Stock Exchange or organized market, the social reason that appears in the locker 4 will be repeated in the locker 6.1, leaving the "Country" and "Participation in the holder".

When the holder of the liquidation (Casillero 4) is a natural person, the last names and names indicated in the box 4 will be repeated in the box 6.1, leaving the boxes "Bolsa", "Country" and " Participation in the holder ".

III. Data on the settlement of foreign investment.

Casillero 7: Operation.

Operation Class: The operation class shall be entered in this box, indicating its nature by one of the following codes:

01. Dissolution of companies, branches or other forms of investment.

02. Reduction of corporate or endowment capital allocated to branches.

03. Transfer of shares or units to residents for consideration.

04. Transfer to residents of subscription rights or other analogues which by their nature entitle them to participate in the capital.

05. Sale of other political rights to residents.

06. Conversion of debt securities into shares, amortisation or transmission of convertible bonds.

07. Lucrative transmission (inter-living donation or transmission of mortis causa) in favor of a resident.

11. Transmissions between non-residents.

13. Change of residence or registered office.

20. Other (The operation will be detailed in the "Additional sheet" model).

Date of completion: The date (in the format of the day/month/year) that appears in the document supporting the operation will be completed.

Amounts: Both the nominal amount and the total cash of the transaction shall be declared, even if the disbursement was only partial, except for codes 04, 05, 07 and 13. For codes 04 and 05, only the actual amount shall be declared. For code 07, the nominal value shall be entered and the cash to be declared in the Succession and Donation Tax shall be entered. For code 13, the nominal value and, as the cash, the value of applying, to the company's own funds, the percentage of investor participation shall be indicated. Such data shall relate exclusively to the party corresponding to the holder of the settlement.

Casillero 8: Autonomous Communities subject to settlement.

The "CC.AA" box will be completed. when the operation is one of the following:

01: Dissolution of partnerships or branches.

02: Reduction of corporate or endowment capital allocated to branches.

In such cases, the code corresponding to the effective target Autonomous Communities of the economic activity of the settlement and the percentage that corresponds to it shall be indicated. If it is settled in more than three CC.A.A., the codes of the three Autonomous Communities which account for the highest percentages of the settlement shall be entered and the difference shall be entered in the 'Rest' line until 100% is completed. If the destination of the settlement is the whole of the national territory, 100% shall be charged to code 90.

If it is unknown to which Autonomous Community the liquidation is intended, 100% will be charged to the code corresponding to the registered office.

Casillero 9: Transmission.

In the case of transmission, the total number of acquirers, their surnames and their name or social reason, as well as the code of their country of residence, shall be indicated in accordance with the codes in Table 2. If there are more than two acquirers, their data shall be entered in the 'Additional sheet' model.

Casillero 10: Means of payment.

Code: The nature of the means of payment shall be indicated by the following codes:

01. Payment by cash contribution.

11. Assets and liabilities of a Spanish company

12. Shares and shares of a Spanish company.

13. Shares, units or assets of a foreign company.

14. Reduction of the nominal value of the shares.

16. Conversion of obligations into shares.

17. Real estate in Spain

18. Real estate abroad.

19. Mergers of companies. This code will be used for transmissions as a result of mergers or acquisitions between non-resident companies.

20. Payments made by other contributions or money.

30. No contribution. This code shall be used in the case of transfers of residence or of registered office, non-resident transmissions or transfers between non-residents other than mergers or acquisitions, that is, where in the business class of the locker 7 are entered in codes 07, 11 or 13.

Amount: The cash amount corresponding to each means of payment shall be entered. In the case of transfer of residence or change of registered office, the value of applying, to the company's own funds, the percentage of the holder's participation shall be entered. In the case of transfers for a profit, the value to be declared in the Tax on Successions and Donations shall be indicated. For transmissions between non-residents, the transmission value shall be reported. These last three scenarios are those referred to in code 30 "No input".

At least one of the available options must be completed. If there are more than three means of payment, the codes of the two means by which the largest amounts have been paid shall be entered and the code 20 'Payments made by other non-cash contributions' shall be assigned the remaining cash amount.

Casillero 11: Settlement reason.

The main reason for the settlement of the investment shall be indicated by one of the following codes:

01. Sale of majority stake to residents.

02. Sale of non-majority participation to residents.

03. Reducing business activity.

04. Dissolution or liquidation of the company.

05. Change of non-resident investor group.

06. Restructuring of the group in Spain

07. Restructuring of the group abroad.

08. Sanitise the balance sheet.

20. Others (will be detailed in the "Additional sheet" model).

IV. Diligence.

Casillero 12: Declaration.

To be completed with the data of the settlement holder or its representative, place, date and signature.

Casillero 13: Public Fedee Dipper.

This locker will be completed with all your data only if the operation has been brought in by Spanish public fedatario, either as a result of the legal regime of the operation or by agreement between the parties.

Locker 14: Surname and name or social reason for notifications.

The name and name or social name, NIF or NIE, address, telephone and e-mail, if any, of the recipient of notifications and requests for information shall be indicated. If necessary for proper communication, a contact person shall also be indicated.

Data Protection: The data collected in this form will be included in computerized files for processing with an administrative, statistical or economic purpose.

An image appears in the original. See the official and authentic PDF document.

DECLARATION OF FOREIGN INVESTMENTS IN MOVABLE PROPERTY

Model D-2A

Fulfillment Instructions

General fulfillment rules:

It is appropriate to use this model D-2A to make the declarations to the Investment Registry of foreign investments in real estate located in Spain whose accumulated amount exceeds 3,005,060.52 euros, or any the amount of the investment to be made from one of the countries or territories referred to as tax havens by Royal Decree 1080/1991 and its subsequent amendments. The declaration shall be submitted within one month after the investment has been made.

If the size of the lockers is not sufficient to fill in the required information, an "Additional Sheet" model will be used that will be attached to this model.

In case of non-use of existing aid software for the completion of the forms, pre-printed forms must be used, to be completed by machine or using pen on hard surface and with uppercase letters.

IT software can be downloaded via the Internet, from the Electronic Sub-Office of the Secretary of State of Commerce at http://subsede.comercio.mityc.gob.es, by accessing the option of electronic services-> Download of aid programs-> AFORIX Program for the fulfillment of Foreign Investment Forms.

Preprinted models may be obtained from the General Register of the Ministry of Industry, Tourism and Trade or in the different Territorial or Provincial Trade Directorates.

Shading spaces will not be completed.

Heading.

Rectification: This model will also be used when it is necessary to rectify errors in any of the data previously declared in, documents already repealed or in force. In this case, it will be completed in the box "Is it rectification?" the box "Yes" with an aspa (x) and will indicate the number of the declaration that is rectified. The box corresponding to the name and name or social name and NIF or NIE of the investor (Stacker 1 of paragraph I) shall always be completed. Only the data to be rectified shall be completed in the other lockers.

Previous statement: For investments from countries or territories called tax havens by Royal Decree 1080/1991 and subsequent amendments, the model number DP-2 (Declaration on the basis of the above) will be indicated. in the box 'DP-2 n °' and its date of submission, in the format dia/month/year.

Authorization: To be completed with an aspa (x) the box "If" the cases in which according to the Additional Disposition Third of Royal Decree 664/1999 is required prior authorization, that is, investments in real estate not members of the European Union intended for their diplomatic or consular representations for which there is no reciprocal agreement. In such cases, the date of the express resolution or the date on which, after the expiry of the deadline for resolution, the authorisation was made by administrative silence, must be entered in the format dia/month/years.

I. Investor data.

Casillero 1: Holder of the investment.

The name and name or the social reason of the investor and his address must be included, which must include all the data necessary for the location of the investor (public road, number, postal code, municipality, State, etc.). Only the NIF or NIE shall be entered in the case of investments for the transfer of residence.

The name of the investor's country of residence and its code shall also be entered in accordance with Table 2.

When more than one investment holder is reported, for each of them, all of this data in the "Additional sheet" model.

Casillero 2: The reason for the declaration is for the investor's country of residence?

The appropriate box shall be marked with an aspa (x). If yes, the inverter's NIF or NIE must appear in the 'NIF or NIE' box of the investor.

Casillero 3: Top last holders of the investment holder.

If the investment is made through fiduciaries or persons in question, the data of the actual owner or the person on whose behalf they act shall be declared in this locker.

If the holder of the investment is a legal person, the data of the owners will be declared in this locker in the last term with greater participation in their capital, provided that the participation exceeds 10% and up to three headlines.

The last names and the name or the social name and the name and code of the country corresponding to Table 2 shall be entered for each of the last holders.

II. Data from the building.

Casillero 4: Building class, number of units, and number of D-2A.

Building Class: This box will be completed according to the following codes:

01. Flat or chalet.

02. Business premises.

03. Rustic estate.

04. Solar.

05. New work, enlargement, reform or improvement of a previous work.

06. Others (specify in the "Additional sheet" model).

Number of Units: The total number of acquired properties of the same class and location shall be entered in this box. Several buildings shall be considered to have the same location provided that they are located on the same public road in the same municipality and province.

N. of D-2A (New Work): If this is a new work on a previously declared property, the number of the D-2A document for which it was declared will be indicated in this box.

Casillero 5: Target.

The destination expected to be given to the building will be indicated, according to the following codes:

01. Own usage.

02. Lease.

03. Short/medium term disposal.

04. Construction.

05. Others (specify in the "Additional sheet" model).

Casillero 6: Right acquired.

The acquired right to the building shall be indicated, according to the following codes:

01. Property.

02. Null property.

03. Usufruct.

04. A prodivisa fee for a building for its part-time enjoyment.

05. Ownership fee or other right.

06. Others (specify in the "Additional sheet" model).

Casillero 7: Surface.

Soil: The number of square meters for the floor will be entered.

Construction: The number of square meters corresponding to the constructed surface will be entered.

Casillero 8: Localization.

Data will be entered to identify where the acquired property is located: name of the public road and number and, if applicable, stairway, floor and door. The postal code, municipality and province shall also be indicated.

In the "Catastral Reference" box, the property corresponding to the building, which is included in the annual receipt of the Real Estate Tax (IBI), will be entered.

If in the box "Number of units" of the locker 4 more than one acquired unit was indicated, the number, ladder, floor, door and the Cadastral Reference of each of these units will be entered in the "Additional sheet" model.

III. Investment data.

Casillero 9: Realization date and total investment amount.

Date of completion: The date, in the format of the day/month/year, that appears in the document supporting the operation, will be completed.

Total Amount: The total amount of the investment will be entered.

For lucrative transmissions, the value to be declared in the Succession and Donation Tax shall be entered. The transfer of residence shall include the price shown in the purchase-sale deed, paid by the investor, when he acquired the property.

Casillero 10: Input media.

Code: The means of contribution used for the realisation of the investment shall be indicated by one of the following codes:

01. Cash contribution.

11. Assets and liabilities of a Spanish company.

12. Shares and shares of a Spanish company.

13. Shares, units or assets of a foreign company.

17. Real estate in Spain.

18. Real estate abroad.

19. Mergers of non-resident companies. This code will be used for transmissions as a result of mergers or acquisitions between non-resident companies.

20. Other means of contribution would not cash.

30. No contribution. This code shall be used in the case of transfers of residence, non-resident transmissions or transfers between non-residents.

Amount: The amount corresponding to each contribution means will be indicated.

At least one of the available options will be completed. If there are more than three means of contribution, the codes of the two means by which the largest amounts have been contributed shall be entered and code 20 'Other means of contribution shall not cash' shall be allocated the remaining cash amount.

In any case, the "Total" box must be filled in with the sum of these amounts, which will match the one entered in the box 9.

Casillero 11: Acquisition to non-residents.

In the case of acquisition to non-residents, the total number of non-resident transmitters, their surnames and their name or social reason, as well as the code of their country of residence, shall be indicated in accordance with the codes in Table 2. there are more than 2 transmitters, their data shall be entered in the 'Additional sheet' model.

IV. Diligence.

Casillero 12: Declaration.

It shall be completed with the investor's or his representative's, place, date and signature data.

Casillero 13: Public Fedee Dipper.

This locker will be completed with all your data only in cases where the operation has been brought in by Spanish public fedatario.

Locker 14: Surname and name or social reason for notifications.

Last name and name or social reason, NIF, address, telephone and e-mail if you have it, the recipient of notifications and requests for information.

If necessary for proper communication, a contact person will also be indicated.

Data Protection: The data collected in this form will be included in computerized files for processing with an administrative, statistical or economic purpose.

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FOREIGN INVESTMENT SETTLEMENT STATEMENT IN REAL ESTATE

Model D-2B

Fulfillment Instructions

General fulfillment rules:

It is appropriate to use this model D-2B to make the statements to the Investment Registry of the total or partial settlements of foreign investments in real estate located in Spain whose accumulated amount exceeds EUR 3,005,060,52 or, whatever the amount, for the liquidation of investments from one of the countries or territories referred to as tax havens by Royal Decree 1080/1991 and subsequent amendments thereto. The statement shall be submitted within one month from the settlement of the investment.

If the size of the lockers is not sufficient to fill in the required information, an "Additional Sheet" model will be used that will be attached to this model.

In case of non-use of existing aid software for the completion of the forms, pre-printed forms must be used, to be completed by machine or using pen on hard surface and with uppercase letters.

IT software can be downloaded via the Internet, from the Electronic Sub-Office of the Secretary of State of Commerce at http://subsede.comercio.mityc.gob.es, by accessing the option of electronic services-> Download of aid programs-> AFORIX Program for the fulfillment of Foreign Investment Forms.

Preprinted models may be obtained from the General Register of the Ministry of Industry, Tourism and Trade or in the different Territorial or Provincial Trade Directorates.

Shading spaces will not be completed.

Heading.

Rectification: This model will also be used when it is necessary to rectify errors in any of the previously declared data, in documents already repealed or in force. In this case, it will be completed in the box "Is it rectification?" the box "Yes" with an aspa (x) and will indicate the number of the declaration that is rectified. The box corresponding to the name and name or social name, and NIF or NIE where applicable, of the holder of the settlement (Casillero 1 of paragraph I) shall be completed. Only the data to be rectified shall be completed in the other lockers.

Statement number to the investment record that is liquid and class of settlement: The number of the document by which the holder declared the investment that is now liquid shall be indicated. If the initial declaration of the investment declaration has been rectified, the number to be entered in the appropriate box shall be precisely that of the initial declaration.

The reference investment settlement class shall also be indicated by marking with an aspa (x) the appropriate box according to the following criteria:

Total: If the settlement that is declared liquid all the investment declared in its day by the holder in the reference statement and no prior partial settlements have occurred.

Partial: If the settlement that is declared partially liquidated the investment declared in its day by the holder in the reference statement.

Total preceded by partial: If, prior to this declaration, partial settlement of the investment of the reference statement had been declared and the present settlement would result in its total liquidation.

When the settlement relates to more than one investment document, the requested data for any of them shall be entered in these boxes and shall be annexed, in the "Additional Sheet" model, the numbers of all the settlement documents, indicating for each the actual amount that is settled and whether it is a total, partial or total settlement preceded by a partial settlement.

I. Details of the settlement holder.

Casillero 1: Holder of settlement.

The name and name or the social reason of the owner of the liquidation and his address must be entered, which must include all the data necessary for the location of the liquidation (public road, number, postal code, municipality, State, etc.). Only the NIF or NIE shall be entered in the case of settlement of investments for the transfer of residence.

The name of the settlement holder's country of residence and its code shall also be entered in accordance with Table 2.

When there is more than one settlement holder, all of these data in the "Additional Sheet" model shall be entered for each of them.

Casillero 2: Is the reason for the declaration by country of residence of the settlement holder?

The appropriate box shall be marked with an aspa (x). If yes, the NIF or NIE of the settlement holder shall be entered in box "NIF or NIE".

II. Data from the building.

Casillero 3: Building class and number of units.

Building Class: This box will be completed according to the following codes:

01. Flat or chalet.

02. Business premises.

03. Rustic estate.

04. Solar.

05. New work, enlargement, reform or improvement of a previous work.

06. Others (specify in the "Additional sheet" model).

Number of Units: The total number of buildings transmitted from the same class and location shall be entered in this box. Several buildings shall be considered to have the same location provided that they are located on the same public road in the same municipality and province.

Casillero 4: Target.

The destination that was given to the transmitted property will be indicated, according to the following codes:

01. Own usage.

02. Lease.

03. Short/medium term disposal.

04. Construction.

05. Others (specify in the "Additional sheet" model).

Casillero 5: Right transmitted.

The right transmitted over the building shall be indicated, according to the following codes:

01. Property.

02. Null property.

03. Usufruct.

04. A prodivisa fee for a building for its part-time enjoyment.

05. Ownership fee or other right.

06. Others (specify in the "Additional sheet" model).

Casillero 6: Surface.

Soil: The number of square meters corresponding to the transmitted floor shall be entered.

Construction: The number of square meters corresponding to the transmitted surface will be entered.

Casillero 7: Localization.

Data will be entered to identify where the real estate is located: name of the public road and number and, if applicable, stairway, floor and door. The postal code, municipality and province shall also be indicated.

In the "Catastral Reference" box, the property corresponding to the building, which is included in the annual receipt of the Real Estate Tax (IBI), will be entered.

If in the box "Number of units" of the locker 3 more than one transmitted unit was indicated, the number, ladder, floor, door and the Cadastral Reference of each of these units will be entered in the "Additional sheet" model.

III. Settlement data.

Casillero 8: Realization date and total settlement amount.

Date of completion: The date, in the format of the day/month/year, that appears in the document supporting the operation, will be completed.

Total Amount: The total settlement amount will be entered.

For the lucrative transmissions, the value that would be declared in the Tax on Successions and Donations shall be entered. The transfer of residence shall include the price shown in the purchase-sale deed, paid by the investor, when he acquired the property.

Casillero 9: Means of payment.

Code: The nature of the means of payment will be indicated by the following codes:

01. Payment by cash contribution.

11. Assets and liabilities of a Spanish company.

12. Shares and shares of a Spanish company.

13. Shares, units or assets of a foreign company.

17. Real estate in Spain.

18. Real estate abroad.

19. Mergers of non-resident companies. This code will be used for transmissions as a result of mergers or acquisitions between non-resident companies.

20. Payments made through other non-cash contributions.

30. No contribution. This code shall be used in the case of transfers of residence, non-resident transmissions or transfers between non-residents.

Amount: The amount for each means of payment will be indicated.

At least one of the available options will be completed. If there are more than three means of payment, the codes of the two means by which the largest amounts have been paid shall be entered and code 20 'Other means of contribution shall not cash' shall be allocated the remaining cash amount.

In any case, the "Total" box must be filled with the sum of these amounts, which will match the one entered in the locker 8 ..

Casillero 10: Transmission to non-residents.

In the case of transmission to non-residents, the total number of non-resident acquirers, their surnames and their name or social reason, as well as the code of their country of residence, shall be indicated in accordance with the codes in Table 2. there are more than 2 acquirers, their data shall be entered in the 'Additional sheet' model.

IV. Diligence.

Casillero 11: Declaration.

To be completed with the data of the settlement holder or its representative, place, date and signature.

Casillero 12: Public Fedee Dipper.

This locker will be completed with all your data only in cases where the operation has been brought in by Spanish public fedatario.

Casillero 13: Last name and name or social reason for notifications.

The name and name or social name, NIF, address, telephone and e-mail, if any, of the recipient of notifications and requests for information shall be indicated. If necessary for proper communication, a contact person shall also be indicated.

Data Protection: The data collected in this form will be included in computerized files for processing with an administrative, statistical or economic purpose.

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ANNUAL REPORT ON THE DEVELOPMENT OF INVESTMENT IN SPANISH COMPANIES WITH FOREIGN PARTICIPATION IN THEIR CAPITAL AND BRANCHES

Model D-4

Fulfillment Instructions

General fulfillment rules:

It is necessary to use this model D-4 to present to the Investment Registry the Annual Report on the development of foreign investment in Spanish companies. The report shall be submitted within the maximum period of 9 months from the end of the financial year to which it relates.

In accordance with the provisions of Article 31 of the Order of 28 May 2001, Spanish companies with capital or own funds exceeding EUR 3,005,060,52 shall be presented with annual accounts when the total participation of non- residents is equal to or greater than 50% of the capital or if a single non-resident investor has a holding equal to or greater than 10% of the capital or total voting rights.

The dominant Spanish companies of a group will also submit annual notes, according to the definition of Royal Decree 1815/1991, regardless of their share capital or own funds when the total participation of non- residents is equal to or greater than 50% of the capital or if a single non-resident investor has a holding equal to or greater than 10% of the capital or total voting rights.

The branches in Spain of foreign companies will present Annual Memory whatever their capital or own funds.

Each Memory model consists of three types of sheets: D-4 (1), D-4 (T), and D-4 (2). The declarant shall complete a complete D-4 sheet (1), a sheet D-4 (T) for each non-resident holder with a participation equal to or greater than 10%, or by the parent company, in the case of branches.

If the Spanish company declarant has in turn Spanish companies participating, it must fill in a sheet D-4 (2) for each of them that meets the requirements outlined in the locker 6.

If the size or number of the lockers to fill in the required information is not sufficient, the model "Additional sheet" to be attached to the model will be used.

In case of non-use of existing aid software for the completion of the forms, pre-printed forms must be used, to be completed by machine or using pen on hard surface and with uppercase letters.

Help software can be downloaded via the Internet, from the Electronic Sub-Office of the Secretary of State of Commerce at https://subsede.comercio.mityc.gob.es, by accessing the option of electronic services-> Download of aid programs-> AFORIX Program for the fulfillment of Foreign Investment Forms.

Preprinted models may be obtained from the General Register of the Ministry of Industry, Tourism and Trade or in the different Territorial or Provincial Trade Directorates.

Shading spaces will not be completed.

Additional documentation:

This printed model D-4 shall be accompanied by a copy of the annual accounts or the declaration of the Company's Company Tax. The filing of this copy shall not be necessary if the declarant has completed the box 9 authorizing access to the Company Tax data corresponding to the financial year declared, filed with the AATT or other Legally competent tax administrations.

Notwithstanding the foregoing, the Foreign Investment Subdirectorate may require the company to declare a copy of the annual accounts or the Company Tax return if it deems necessary.

If the reporting company consolidates with its subsidiaries in Spain it shall also attach, in addition and in any event, a copy of the consolidated accounts of the consolidated group or fiscal group.

HOJA D-4 (1)

Heading:

Period of year: The start and end dates of the financial year shall be indicated in the format day/month/year, as referred to in the data entered in this Memory.

This model may also be used when it is necessary to rectify errors or omissions in data declared in a Memory presented above. In this case, the number of the previous declaration to be replaced shall be indicated in the box provided for, and this new Memory shall be completed in its entirety.

Optionally, the rectification of specific errors can be done by writing in which the number of the document that is rectified and the data to be rectified will be recorded, without the need to fill in a new Memory.

I. Data from the reporting Spanish company.

Casillero 1: Social reason, NIF, domicile, and legal form.

The social reason, NIF, public road, number, postal code, municipality and province of the registered office of the Spanish company, as well as the legal form of the company by means of the codes in Table 1, will be indicated.

Casillero 2: Main Activity and CNAE.

In the space allocated for this purpose, the main activity will be briefly described and the CNAE (National Classification of Economic Activities) code will be indicated at four digits of the main activity sector, according to Table 3. If the company is the head or holding company of a group of companies, the appropriate box, depending on the holding company of Spanish companies or holding company of foreign securities (when the Spanish company is a company), will be marked with an aspa (X). holding company in which securities representing shares in companies domiciled abroad predominate), indicating in this case, in the main activity boxes and CNAE, the main business of the companies participants. If the companies operate in different sectors, the sector in which more funds have been invested will be entered.

The box that corresponds if the reporting company is listed or not on any Spanish Stock Exchange will also be marked with an aspa (X).

Year in which, for the first time, foreign participation in the capital of the reporting Spanish company was equal to or greater than 10%: It will be indicated, with four digits, the first year in which the participation of a single investor does not resident in the Spanish company was equal to or greater than 10% of the capital, irrespective of whether it was subsequently reduced below that percentage.

Casillero 3: Economic data.

All amounts entered at this point shall be expressed in euro and shall relate to the end date of the financial year.

The dominant companies of a group that prepare consolidated accounts in Spain with their Spanish subsidiaries, may submit, in addition to the data of the reporting company, the consolidated data of the group only with companies Spanish. These companies will be exempt from completing, in the sheets D-4 (2), the economic data of Stacker 15 (paragraph IV) and boxes 4, 5, 7, 8 and 9 (Section V).

3.1 Social capital/endowment: The figure of share capital shall be indicated irrespective of whether or not it is paid in full. If the reporting company is a branch, the permanent allocation shall be entered in this box.

3.2 Own funds: The figure of own funds will be indicated.

If the company is listed on any Spanish Stock Exchange, the value of the market capitalization at the end of the financial year shall also be entered.

3.3 Business Figure: The business figure or operational revenue will be indicated.

3.4 Financing from non-resident holding companies: The living balance of financing operations of any nature and instrumentation (loans, bond acquisition or bond, advances) shall be entered reintegrables, short-and long-term debts, others) granted to the Spanish company reporting by non-resident companies of 10% or more of the capital of that company.

The amount shown here must be broken down into the boxes 12.1 (a) of the different sheets D-4 (T), with the amounts imputable to each holder reviewed in the box 10.1 of each corresponding D-4 (T) sheet.

3.5 Financing from other companies in the group abroad: The outstanding balance of financing operations of any nature and instrumentation (loans, bond acquisition or bond, advances) will be entered reintegrables, short-term and long-term debts, others) granted to the Spanish company reporting by non-resident companies belonging to the groups of the different holders referred to in paragraph 5.2.1.

The amount shown here must be broken down into the 12 (1) (b) lockers of the different D-4 (T) sheets, with the amounts attributable to each company of the group to which the holder belongs in the box 10.1 of each sheet. D-4 (T) corresponding.

3.6 Financing to non-resident holding companies: The living balance of financing operations of any nature and instrumentation (loans, acquisition of bonds or bonds, reintegrable advances, short and long-term debts, others) granted by the Spanish company declaring to non-resident companies 10% or more of the capital of that undertaking.

The amount shown here must be broken down into the 12-2 (a) lockers of the different D-4 (T) sheets, with the amounts imputable to each holder reviewed in the box 10.1 of each corresponding D-4 (T) sheet.

3.7 Financing to other companies in the group abroad: The outstanding balance of financing operations of any nature and instrumentation (loans, bond acquisition or bond, advances) will be entered reintegrables, short-term and long-term debts, others) granted by the Spanish company to other non-resident companies of the groups of the different holders referred to in paragraph 5.2.1.

The amount shown here must be broken down into the 12 (2) b) of the different D-4 (T) sheets, with the amounts attributable to each company of the group to which the holder belongs in the box 10.1 of each sheet. D-4 (T) corresponding.

3.8 Accounting income for the year (after tax): The accounting result of the year (loss and profit) after tax shall be entered, preceded by the negative sign (-) if it is loss.

3.9 Approved Dividends in Exercise Accounts: The approved dividend number will be indicated.

Casillero 4: Asset and Employment: Distribution by Autonomous Communities.

This locker will be completed with the reporting company's data, regardless of whether it consolidates accounts with its subsidiaries.

4.1 Total Asset: The figure of the company's total asset will be entered.

4.2 Material assets: The total amount of the company's tangible fixed assets will be indicated, and its percentage distribution between the various Autonomous Communities (hereinafter the CC.AA). each percentage in the box whose column title matches the corresponding C.A. code according to table 5 of the CC.AA codes. Code 90 column shall be used to record the percentage of fixed assets the destination of which is the entire national territory and the code column 99 to record the percentage of fixed assets located abroad.

4.3 Number of employees: The total number of employees, whether these are fixed or on a temporary basis, and their percentage distribution by CC.A.A., by entering each percentage in the box whose column title matches the corresponding C.A. code according to Table 5 of the CC.AA codes. The column of code 90 shall be used to record the percentage of personnel whose destination is the entire national territory and the code column 99 to record the percentage of employees abroad.

Casillero 5: Foreign participation data.

5.1 Percentage of total foreign participation: The percentage of total foreign participation in the capital of the reporting company in Spain shall be entered in this box with two or three decimal places. The calculation of this percentage shall be calculated as foreign participation in the capital, both directly and directly from non-residents (more than or equal to or less than 10%), such as those of resident companies in which the non-resident shares are not residents is more than 50% (casillero 5.2.2), weighted by the percentage of share capital that these non-residents hold in those companies (Ej: The reporting company is 30% owned by non-residents and 20% by a company a resident who is in turn participated by non-residents by 60%. Total foreign participation will be 30% + (20% x 60%) = 42%)

5.2 Details of Holders with Participation equal to or greater than 10%

5.2.1 Non-resident holders/Foreign branch offices:

Number of non-resident holders with participation equal to or greater than 10%

The number of non-resident holders with a participation equal to or greater than 10% in the share capital or in the total voting rights of the reporting company in Spain shall be entered in this box, D-4 (T) sheet for each of them.

5.2.2 Residents with foreign participation exceeding 50%: The holders/members of the reporting firm with a participation equal to or greater than 10% who are legal persons shall be indicated in this locker. residents in Spain, provided that the participation of non-residents in their capital is more than 50%. In this case, the social reason, percentage of foreign participation, NIF, percentage of participation in the reporting company and the country of residence code of the natural or legal person should be indicated in the lockers for that purpose. has the ultimate control of the resident holder, according to table 2.

If the required lockers are not sufficient to record all required resident holders (locker 5.2.2), the "Additional sheet" model to be attached to the form shall be used.

Casillero 6: Other information from the Spanish company declarant.

If the reporting Spanish company has shares equal to or greater than 10% in the share capital or in the total voting rights in other Spanish companies, its number shall be indicated in the box provided for this purpose and shall be complete a copy of the sheet D-4 (2) for each participating undertaking.

II. Diligence:

Casillero 7: Surname and name or social reason for notifications.

Last name and name or social reason, address telephone and, where applicable, e-mail of the recipient of notifications and requests for information.

Casillero 8: Declaration.

It will be completed with the data of the representative of the Spanish society, place, date and signature.

Casillero 9: Authorization.

The reporting company may authorise the General Subdirectorate of Foreign Investment to obtain the data on the Company Tax, from the declared financial year, held by the State Administration Agency. Tax or other legally competent tax administrations. In this case you should mark with an aspa (X) the "Authorize access" locker.

If not, the box must be marked with an aspa (X) the locker "did NOT authorize the access", and in this case, the required additional documentation must be sent together with the declaration: a copy of the annual accounts or the statement of the Company Tax of the reporting company. If the reporting firm consolidates its subsidiaries in Spain, the consolidated accounts of the group shall be attached.

In the case where both authorization boxes appear marked or in case of doubt about their interpretation, it is understood that access is not authorized, and in this case proceed as indicated in the previous paragraph and attach the required additional documentation.

In any event, the Foreign Investment Subdirectorate may subsequently require the submission of a copy of the annual accounts or the Company Tax return, if deemed necessary.

HOJA D-4 (T)

So many D-4 (T) sheets must be completed as the number of holders have been resented in the 5.2.1 box of the D-4 (1) sheet, and all the sections that apply to it must be completed.

In case of non-use of existing aid software, they shall be numbered, in the space provided for the purpose at the top right of the sheet, each of the copies of the annexed D-4 (T) sheet, indicating their order sequential, in the set of the declaration and the total number of pages that make up that statement.

III. Data for each non-resident holder.

Period of year: The start and end dates of the financial year shall be indicated in the format day/month/year, as referred to in the data entered in this Memory.

Statement No: If the existing aid software is not used, it must be completed with the statement number of the printed D-4 (1) on the upper right side of the sheet to which it is attached. copy D-4 (T).

Casillero 10: Social Reason for the Non-Resident Holder and its Latest Headlines.

10.1 Social reason for the non-resident holder of the reporting Spanish company.

The last name and name or the social reason of the non-resident holder with a participation equal to or greater than 10% in the share capital or in the total voting rights of the Spanish undertaking shall be indicated in this box. Country of residence code according to Table 2 and its share percentage with two or three decimal places. In the case where the declarant is a branch in Spain of a foreign company, the name of its foreign parent shall be indicated.

10.2 Last holder of the non-resident holder.

The natural or legal persons who ultimately control the non-resident holder reviewed under the previous heading, indicating the last name and name or social reason, country code of residence according to the table, shall be entered. 2 and its percentage of participation in 10.1 with two or three decimal places.

Casillero 11: Other participation data.

11.1 If other non-resident companies, of the group of the holder of the Casillero 10.1, participate in the reporting company in Spain by a percentage of less than 10%, enter the following data (one line for each company).

When other non-resident companies of the group to which the holder of the Casillero 10.1 belongs, in turn, participate in the reporting company of a percentage of less than 10%, the social ratio of the These companies, their country of residence according to Table 2 and their share of participation in the Spanish company with two or three decimal places. A line shall be used for each company in the group that is consigned.

11.2 Reverse Investment.

11.2 (a) If the Spanish declarant company participates in the company of the holder of the Casillero 10.1 in a percentage less than 10%, fill in the following data

In the event that the non-resident holder of the Casillero 10.1 is in turn participated by the reporting company in a percentage of less than 10%, the Fund's Own Funds, the code and the the denomination of the currency in which they are expressed, as shown in Table 4 and the percentage of participation of the reporting company in this holder.

11.2 b) If the reporting company in Spain participates in other companies in the group of the owner of the Casillero 10.1 in a percentage less than 10%, fill in the following data (one line for each company).

When other non-resident companies of the group to which the holder of the Casillero 10.1 belongs are participating in the reporting company in a percentage less than 10%, the ratio shall be recorded in this box. In the case of a company, its country of residence according to Table 2, the Own Funds of each of them, the code of the currency in which they are expressed, according to Table 4 and the percentage in which they are participated by the reporting Spanish company. A line shall be used for each company in the group that is consigned.

Casillero 12: Financing data.

The funding data shown in the boxes 3.4, 3.5, 3.6 and 3.7 of sheet D-4 (1) must be broken down into the set of sheets D-4 (T), for each non-resident holder or companies in their group that grant or receive financing to or from the reporting company in Spain.

12.1 Financing of the holder (10.1) and its group abroad to the reporting Spanish company.

12.1 (a) Financing of the holder to the reporting company of the Spanish company: Indicate the outstanding amount of the financing operations granted to the Spanish company by the non-resident company that is listed in the locker 10.1 of this sheet D-4 (T).

12.1 b) Financing of the group to the reporting Spanish company: Indicate the social ratio of the companies in the group of the holder of the Casillero 10.1-excluding this-, their country of residence according to Table 2 and the outstanding amounts in euro of the financing granted by these non-resident companies to the reporting company in Spain. Use one line for each company.

12.2 Financing of the Spanish company declaring the holder (10.1) and other companies in the group

12.2 (a) Financing of the Spanish company reporting to the holder: Indicate the outstanding amount in euro of the financing operations granted by the Spanish company declaring the non-resident company to be the holder of the locker 10.1 of this sheet D-4 (T).

12.2 b) Financing of the Spanish company reporting to other companies in the group: Indicate the social ratio of the companies in the group of the holder of the Casillero 10.1-excluding this-, their country of residence according to Table 2 and the balances (a) the amount of the financing granted by the Spanish company to the non-resident companies. Use one line for each company.

HOJA D-4 (2)

It should be taken into account that the reporting company must present at least one D-4 (2) sheet for each Spanish company in which it participates directly. It is understood by such participation that described in the instructions for the completion of the locker 6 of the sheet D-4 (1)

Heading:

In case of non-use of existing aid software, they shall be numbered, in the space provided for the purpose at the top right of the sheet, each of the copies of the sheet D-4 (2) annexed, indicating their order sequential in the statement set and the total number of pages that make up that statement.

Declaration No.: If you do not use existing software, you must complete the declaration number of the printed D-4 (1) in the upper right hand side of the sheet to which you are attached. Copy D-4 (2).

IV. Data of the Spanish company participated by the declarant.

If the reporting company is the head of a group in Spain and has completed on sheet D-4 (1), in addition to the data of the reporting company, the consolidated data of the group will only be filled in the lockers 13, 14, 16 and 17 of This paragraph, leaving the locker 15 blank in its entirety.

Period of financial year: The starting and ending dates of the financial year shall be entered in the "Period of year" in the format of the date/month/year to which this data refers.

Casillero 13: Social reason, NIF, domicile, and legal form.

The social reason, NIF, public route, number, postal code, municipality and province of the address of the Spanish company, participated by the declarant described in the box 1 of the sheet D-4 (1). To complete the legal form, the same codes as specified in the instructions for completing the box 1 of sheet D-4 (1) will be used.

Casillero 14: Main Activity.

The main activity developed by this company will be described briefly, indicating in the box provided for the effect the code CNAE (National Classification of Economic Activities) with four digits, corresponding to Table 3.

Is this company listed on any Stock Exchange?: The appropriate box will be marked with an aspa (X).

Initial year in which the declarant's participation was equal to or greater than 10%: The year in which the participation of the reporting company in the company whose social reason appears in the box 13 of this paragraph was recorded. equal to or greater than 10%.

Casillero 15: Economic data.

To complete these lockers, the same instructions will follow to fill in the data of the locker 3 "Economic Data" of the reporting company of the sheet D-4 (1).

Please note, as indicated in the form, that the financing data requested relate exclusively to financing to or from the holding companies, related to the different sheets D-4 (T) (lockers 10.1) and its groups abroad.

Casillero 16: Asset and Employment: Distribution by Autonomous Communities.

It will be completed according to the box 4 (1) box 4 fulfillment instructions.

Casillero 17: Other information from this Spanish company.

Share percentages in the capital: The following percentages shall be entered, with two or three decimal places:

From the declarant directly: direct participation of the declarant in this Spanish company.

Of the declarant indirectly: Participation of the declarant in this company through other companies, weighing the same for the percentage of the share capital held in those companies (Ej: The reporting company owns the 20% of a Spanish company A which in turn owns 60% in the share capital of the company set out in this section IV. Indirect participation will be 20% x 60% = 12% participation).

Does this company in turn have a share of 10% or more in other resident companies?: It will be marked with an aspa (X) if the company has or no shares equal to or greater than 10% of the capital or voting rights in other Spanish companies. If yes, the boxes corresponding to paragraph V. shall be completed.

V. Spanish companies participated by the company in paragraph IV.

If the company of Casillero 13 of paragraph IV participates in other resident companies by a percentage equal to or greater than 10%, a box of those listed in this section V shall be completed for each of them. social, NIF, Autonomous Community code in which it has its registered office according to Table 5, a brief description of the activity developed and its code CNAE to four digits according to Table 3.

The equity, equity, total assets of the company, the business figure, the results after tax, the dividends approved in the accounts for the financial year and the tangible fixed assets shall also be entered. These amounts shall be expressed in accordance with the instructions for the completion of the 'Economic Data' box 3 of the reporting company of sheet D-4 (1).

In box 11 "number of employees", the total number of employees, fixed or temporary, and in box 12 "Participation of the firm in the company of casillero 13 of paragraph IV" shall be entered, the percentage applied for with two or more three decimal places.

If the reporting company is the head of a group in Spain and has completed on sheet D-4 (1), in addition to the data of the reporting company, the consolidated data of the group, the lockers 1, 2, 3, 6, 10, 11 and 12 will be filled in. This section, leaving the remaining blank.

The sheets D-4 (2) that are necessary to declare all the Spanish companies of paragraph V will be added consecutively, in this case to be completed, in the new leaf, only the period of the exercise, the reason and the NIF of the Spanish company in paragraph IV of which it follows.

Data Protection: The data collected in this form will be included in computerized files for processing with an administrative, statistical or economic purpose.

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PRIOR DECLARATION OF SPANISH INVESTMENT IN TAX HAVENS IN UNLISTED COMPANIES, BRANCHES AND OTHER FORMS OF INVESTMENT

Model DP-3

Fulfillment Instructions

General fulfillment rules:

It is appropriate to use this model DP-3 to make prior statements to the Investment Registry of Spanish investments in foreign companies, which are not listed on Stock Exchange or Organized Market, branches and other forms of investment, to be carried out in one of the countries or territories referred to as tax havens by Royal Decree 1080/1991 and its subsequent amendments, where the investor's participation, before or after the investment in the the company is equal to or greater than 10% of the capital or when the percentage is not attained investor to be a party, directly or indirectly, to its administrative body.

Other forms of investment: The DP-3 model will be completed if the investment projected abroad is intended to create, formalize or participate in contracts of participating accounts, foundations, groups of economic interest, cooperatives and communities of goods destined for countries or territories called tax havens by Royal Decree 1080/1991 and its subsequent modifications, whatever its amount. When declaring the investment your data will be adapted to the lockers of this model.

Except for the obligation to present this declaration prior to acquisitions of investments abroad as a result of lucrative inter-living transmissions or cause mortis.

This declaration is valid for six months.

If the size of the lockers is not sufficient to fill in the required information, an "Additional Sheet" model to be attached to the declaration will be used.

In case of non-use of existing aid software for the completion of the forms, pre-printed forms must be used, to be completed by machine or using pen on hard surface and with uppercase letters.

Help software can be downloaded via the Internet, from the Electronic Sub-Office of the Secretary of State of Commerce at http://subsede.comercio.mityc.gob.es, by accessing the option of electronic services-> Download of aid programs-> AFORIX Program for the fulfillment of Foreign Investment Forms.

Preprinted models may be obtained from the General Register of the Ministry of Industry, Tourism and Trade or in the different Territorial or Provincial Trade Directorates.

Shading spaces will not be completed.

Heading.

Rectification: This model will also be used when it is necessary to rectify errors in any of the data previously declared in another document, either repealed or in force. In this case, it will be completed in the box "Is it rectification?" the box "Yes" with an aspa (x) and will indicate the number of declaration that is rectified. The names and the name or the social name of the investor and his NIF (Casillero 1, paragraph I) and lockers 3 and 5 (Social reason for the foreign company and Country) of paragraph II (Foreign enterprise data) shall be completed. Only the data to be rectified shall be completed in the other lockers.

I. Investor data.

Locker 1: Surname and name or social reason, NIF or NIE and address.

Name and name or social reason, NIF or NIE, public road, number, postal code, municipality and province of the investor's domicile shall be entered.

Casillero 2: Main Activity and CNAE.

The main economic activity carried out by the Spanish company will be briefly described and its CNAE (National Classification of Economic Activities) code will be entered in four digits, according to Table 3. If the investor is a natural person with no business activity, it shall be declared 'without business activity', and no CNAE code shall be entered.

II. Data from the foreign company.

Casillero 3: Social reason for the foreign company.

The social reason for the foreign company receiving the projected investment will be indicated.

Casillero 4: Legal form.

The nature of the foreign recipient of the projected investment shall be indicated by one of the following codes:

01. Limited or other limited liability companies that are not listed on the Stock Exchange or Market Organised and not included in the following codes.

02. Branch.

03. Account in participation.

12. Foundation.

13. Economic interest grouping.

14. Cooperative.

15. Community of goods.

Casillero 5: Country.

The name of the country of the registered office and its code will be entered, according to table 2 of country codes.

Casillero 6: Main Activity.

The main economic activity carried out by the foreign company shall be briefly described and the CNAE (National Economic Activities Classification) code, according to Table 3, shall be entered in four digits.

Casillero 7: Percentage of declarant participation.

The percentage of the share of the declarant in the social capital of the foreign company before and after the projected investment shall be entered in two decimal places.

Casillero 8: Declarant access to the Board of Directors.

It shall be entered with an aspa (x) in the corresponding lockers, if the investment holder has or does not have access to the Board of Directors before and after the projected investment has been made.

III. Investment data.

Casillero 9: Operation class.

The operation class shall be declared in this box, indicating its nature by one of the following codes:

01. Constitution of companies or branches.

02. Company capital or branch allocation extensions.

03. Acquisition of shares and shares of non-residents for consideration.

04. Acquisition of subscription rights or other similar rights as the capital of which the capital is entitled.

05. Acquisition of other political rights to non-residents.

06. Acquisition of convertible bonds in shares.

11. Transmissions between residents.

12. Change of ownership as a result of mergers.

15. Other forms of participation (irrevocable contributions, supplementary benefits, etc).

16. Investment in a company that is excluded from the exchange of securities or organised market.

20. Other.

Casillero 10: Cash amount.

The total effective amount corresponding to the operation declared in box 9 shall be indicated.

IV. Diligence.

Casillero 11: Declaration.

It shall be completed with the investor's or his representative's, place, date and signature data.

Casillero 12: Surname and name or social reason for notifications.

The name and name or social reason, NIF or NIE, address and telephone of the recipient of notifications and requests for information shall be indicated.

Data Protection: The data collected in this form will be included in computerized files for processing with an administrative, statistical or economic purpose.

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PRIOR DECLARATION OF SPANISH INVESTMENT IN REAL ESTATE TAX HAVENS

Model DP-4

Fulfillment Instructions

General fulfillment rules:

It is necessary to use this model DP-4 to make the statements prior to the Investment Registry of the Spanish investments in real estate located abroad, whatever their amount, to be carried out in one of the countries or territories called tax havens by Royal Decree 1080/1991 and its subsequent amendments. The obligation to make this declaration prior to the acquisition of immovable property abroad as a result of lucrative inter-living or mortis-cause transmissions is excepted.

This declaration is valid for six months.

If the size of the lockers is not sufficient to fill in the required information, an "Additional Sheet" model to be attached to the declaration will be used.

In case of non-use of existing aid software for the completion of the forms, pre-printed forms must be used, to be completed by machine or using pen on hard surface and with uppercase letters.

Help software can be downloaded via the Internet, from the Electronic Sub-Office of the Secretary of State of Commerce at http://subsede.comercio.mityc.gob.es, by accessing the option of electronic services-> Download of aid programs-> AFORIX Program for the fulfillment of Foreign Investment Forms.

Preprinted models may be obtained from the General Register of the Ministry of Industry, Tourism and Trade or in the different Territorial or Provincial Trade Directorates.

Shading spaces will not be completed.

Heading.

Rectification: This model will also be used when it is necessary to rectify errors in any of the data previously declared in another document, either repealed or in force. In this case, it will be completed in the box "Is it rectification?" the box "Yes" with an aspa (x) and will indicate the number of declaration that is rectified. The name and the name or the social name of the investor and his or her NIF (Casillero 1, paragraph I), and the name of the country and its code (Casillero 3 of paragraph II) shall be completed. In the other lockers only the data you want to rectify.

I. Investor data.

Locker 1: Surname and name or social reason, NIF, and address.

Last name and name or social reason, NIF or NIE, public road, number, postal code, municipality and province of the investor's domicile shall be entered.

II. Data from the building.

Casillero 2: building class ..

This box shall be completed according to the following codes:

01. Flat or chalet.

02. Business premises.

03. Rustic estate.

04. Solar.

05. New work, enlargement, reform or improvement over a previous work.

06. Others.

Casillero 3: Localization.

The name and code of the country where the building is located shall be entered, according to table 2 of country codes.

Also, in the "Address" box, data will be entered to identify where the real estate is located (public road, number, ladder, floor, letter, postal code, city, state, etc.

.

III. Investment data.

Casillero 4: Investment amount.

The amount corresponding to the projected investment will be indicated.

IV. Diligence.

Casillero 5: Declaration.

It shall be completed with the investor's or his representative's, place, date and signature data.

Locker 6: Surname and name or social reason for notifications ..

The name and name or social reason, NIF or NIE, address and telephone of the recipient of notifications and requests for information shall be indicated.

Data Protection: The data collected in this form will be included in computerized files for processing with an administrative, statistical or economic purpose.

An image appears in the original. See the official and authentic PDF document.

DECLARATION OF SPANISH INVESTMENT IN UNLISTED FOREIGN COMPANIES, BRANCHES AND OTHER FORMS OF INVESTMENT

Model D-5A

Fulfillment Instructions

General fulfillment rules:

It is appropriate to use this model D-5A to make the declarations to the Investment Registry of the Spanish investments abroad in companies that do not trade in Stock Exchange or Organized Market, branches and other forms of investment. The declaration must be submitted within one month from the date of the investment being made.

A D-5A model shall be completed for each investment referred to a same holder, foreign company subject to the investment and class of operation.

If the size of the lockers to fill in the required information is not sufficient, an "Additional sheet" model to be attached to the form will be used.

In case of non-use of existing aid software for the completion of the forms, pre-printed forms must be used, to be completed by machine or using pen on hard surface and with uppercase letters.

IT software can be downloaded via the Internet, from the Electronic Sub-Office of the Secretary of State of Commerce at http://subsede.comercio.mityc.gob.es, by accessing the option of electronic services-> Download of aid programs-> AFORIX Program for the fulfillment of Foreign Investment Forms.

Preprinted models may be obtained from the General Register of the Ministry of Industry, Tourism and Trade or in the different Territorial or Provincial Trade Directorates.

Shading spaces will not be completed.

Other forms of investment: The D-5A model will be completed if the investment abroad aims to create, formalize or participate in contracts of participation accounts, foundations, interest groups economic, cooperative and community of goods and the accumulated amount of the Spanish investment exceeds 1,502,530, 26 euros, or whatever its amount if the investment has for destination one of the countries or territories called tax havens by Royal Decree 1080/1991 and its subsequent amendments. When declaring the investment your data will be adapted to the lockers of this model. In any case, the completed model shall be accompanied by a document setting out its main data.

Additional documentation:

This statement shall be accompanied by a copy of the legal document certifying the investment transaction that is declared (write-up, extension deed, acquisition contract, board or board certificate). General, etc.). The Services of the Directorate-General for Trade and Investments may request that the documentation be accompanied by their translation into Spanish.

In statements made by change of residence, this documentation will not be required.

In the case of a first investment declaration abroad, the holder of the Spanish investment abroad must also present the photocopy of his or her national identity card or residence card or administrative document on the record of NIF or NIE.

Heading.

Rectification: This model will also be used when it is necessary to rectify errors in any of the previously declared data, in documents already repealed or in force. In this case, it will be completed in the box "Is it rectification?" the box "Yes" with an aspa (x) and will indicate the number of declaration that is rectified. The name and the name or the social name of the investor and his NIF (Casillero 1, paragraph I) and lockers 5 and 7 (Social reason and country) of paragraph II (Foreign enterprise data) shall be completed. Only the data to be rectified shall be completed in the other lockers.

The change of the social reason of the foreign or Spanish company, will be communicated in writing, accompanied by a photocopy of the writing or document that accredits it. The change in the percentage of participation in the foreign company without any Spanish investment or liquidation shall also be communicated by a letter within three months of the completion of the transaction.

Previous statement: For investments that are destined for one of the countries or territories called tax havens by Royal Decree 1080/1991 and its subsequent modifications, the number of the printed model DP-3 will be indicated. (prior declaration) in box "DP-3 n. º" and its date of submission, in the format dia/month/year.

Authorisation: The "Yes" box shall be completed with an aspa (x) if the investment has required authorisation as provided for in Article 10 of the Ministerial Order of 28 May 2001 (suspension of the liberalization). In this case, the date on which this investment was authorised shall be entered in the format dia/month/year, or the date on which, after the expiry of the time limit for resolving, the authorisation was made by administrative silence.

D-5B of provenance: It will only be completed if the investment transaction involves the simultaneous liquidation of another Spanish investment (for example, in cases of transfers of shares between resident investment holders, conversion of bonds into shares, etc.). In these cases, the numbers of the D-5B for which the corresponding investment is liquid will be indicated.

If there are not enough boxes to record all the numbers of the D-5B documents for which such liquidations are declared, those numbers which, by this circumstance, shall not be included in the "Additional sheet" model can be declared in this model D-5A.

I. Investor data.

Locker 1: Surname and name or social reason, NIF, and address.

Last name and name or social reason, NIF and NIE, public road, number, postal code, municipality and province of the investor shall be entered.

Casillero 2: Main Activity and CNAE.

(a) The main economic activity carried out by the Spanish company will be briefly described and its CNAE (National Classification of Economic Activities) code will be entered in four digits, according to Table 3. If the investor is a natural person with no business activity, 'no business activity' shall be reported and the CNAE code shall not be completed.

(b) If the investment firm is a holding entity, paragraph (b) shall also be completed which shall describe the principal activity of the participating undertakings and the CNAE code shall be entered into four digits, Table 3. If the participating companies operate in different sectors, the sector in which more funds have been invested shall be reported.

Casillero 3: Holding foreign securities holding.

This box shall be filled in with an aspa (x) if the reporting entity is a holding company in which securities representing shares in companies domiciled abroad predominate.

Casillero 4: Percentage of foreign participation.

If the Spanish investor is a legal person, the percentage of total foreign participation, in its capital, shall be indicated at the time of the declaration. If it is listed on the Stock Exchange, the known foreign participation shall be indicated which, at least, shall comprise the resulting acquisition of shares communicated to the CNMV in accordance with the current legislation.

II. Data from the foreign company.

Casillero 5: Social reason for the foreign company.

The social ratio of the foreign investment recipient will be indicated.

Casillero 6: Legal form of the foreign company that is the subject of the investment.

It will be indicated by one of the following codes:

01. Limited liability companies or other corporate forms.

02. Branch.

11. Account in participation.

12. Foundation.

13. Economic interest grouping.

14. Cooperative.

15. Community of goods.

Casillero 7: Country.

The name of the country of the foreign company's registered office and its code will be entered, according to table 2 of country codes.

Casillero 8: Main Activity and CNAE.

(a) The principal economic activity performed by the foreign company shall be briefly described and its CNAE (National Classification of Economic Activities) code shall be entered in four digits, according to Table 3.

(b) If the foreign company is a holding entity (holding), paragraph (b) shall also be completed which shall describe the principal activity of the participating undertakings and the CNAE code shall be entered into four digits, Table 3. If the participating companies operate in different sectors, the sector in which more funds have been invested shall be reported.

Casillero 9: Currency of Social Capital.

The name and code of the currency in which the amounts of the lockers 10 and 11, capital and own funds respectively are expressed, shall be indicated in Table 4.

Casillero 10: Social Capital/Dotting.

If this is a company, it shall indicate its share capital, whether or not it is paid out, before and after the investment, in the currency entered in the box 9. In the case of a branch, the allocation allocated before and after the investment shall be indicated.

Casillero 11: Own funds.

The figure of own funds shall be indicated before and after the investment that is declared in the currency entered in the locker 9.

Other forms of investment: In the case of other forms of investment, the funds contributed and, in the box 11, the Own Funds before and after the investment, will be indicated in the case of other forms of investment.

Casillero 12: Percentage of Spanish participation.

The percentages of total Spanish participation (when known to the declarant) and the declarant in the share capital, before and after the investment shall be entered, with three decimal places.

Other forms of investment: These percentages should also be indicated.

Casillero 13: Does the declarant have access to the Board of Directors?

The answers that correspond before and after the investment will be indicated by an aspa (x).

III. Investment data.

Casillero 14: Main reason for the investment.

The main reason for the investment will be indicated by the following codes:

01. Takeover of the foreign company.

02. Non-majority participation of the foreign company.

03. Finance a new business activity or extend the existing one.

04. Finance investments in investee foreign companies.

06. Restructuring of the group in Spain.

07. Restructuring of the group abroad.

08. Sanitise the balance sheet.

09. Comply with the own rules of financial institutions in the country of destination.

10. Marketing or distribution of exports from Spain.

20. Other (specify in the "Additional sheet" model).

Casillero 15: Operation:.

Operation Class: The operation class will be entered, indicating its nature by one of the following codes:

01. Constitution of companies, branches or other forms of investment.

02. Corporate or endowment capital extensions assigned to branches.

03. Acquisition of shares or units to non-residents, for consideration.

04. Acquisition to non-residents of subscription rights or other analogues which by their nature entitle them to participate in the capital.

05. Acquisition of other political rights to non-residents.

06. Acquisition of convertible bonds in shares.

07. Lucrative transmission in favor of residents (inter-living donation or transmission of mortis causa).

11. Transmissions between residents.

12. Change in the holder of the investment as a result of mergers or removals.

13. Change of residence.

14. Other forms of participation (irrevocable contributions, supplementary benefits, etc.).

16. Investment already declared in a company that is excluded from the listing on Stock Exchange or Organized Market.

20. Others (the operation will be detailed in the "Additional sheet" model).

Cash amount: The total effective amount (not only partial disbursements) in euro, corresponding to the investor, shall be indicated in the transaction that is declared in the "Class" box. Code 07 shall be entered as the value to be declared in the Succession and Donation Tax. For code 13, the value of applying, to the company's own funds, the percentage of investor participation shall be entered. For code 16, the value of the holding shall be entered in accordance with the closing quotation of the last trading day.

Date of completion: The date, in the format of the day/month/year, that appears in the document supporting the operation, will be completed.

Casillero 16: Input media.

Code: The nature of the input media will be indicated by the following codes:

01. Payment by cash contribution.

11. Shares and shares of the Spanish investment firm.

12. Shares and shares of another Spanish company.

13. Shares and units or assets and liabilities of a foreign company.

14. Reinvestment of profit and capitalization of reserves.

15. Capitalization of any type of debt.

16. Conversion of obligations into shares.

17. Real estate in Spain.

18. Real estate abroad.

19. Mergers of companies. This code will be used for transmissions as a result of mergers or acquisitions between resident companies.

20. Other means of contribution would not cash.

30. No contribution. This code shall be used in the case of transfers of residence, transfers to a lucrative title or cause, transmissions between residents other than mergers and the exclusion of stock exchange listing Organized.

Cash amount: The cash amount, in euro, corresponding to each contribution means, shall be indicated.

At least one of the available options must be completed. If there are more than four means of contribution, the codes of the three means by which the largest amounts have been contributed shall be entered and assigned to code 20 'Other means of contribution would not cash' the remaining cash amount.

In any case, the total effective amount, which will match the cash amount attributed to the operation of the locker, must be entered.

Casillero 17: Breakdown.

If the foreign company subject to the investment is a holding company and the amount of the investment goes to a third country other than the country of the foreign company declared in paragraph II, indicate the country or countries last destination of the investment and its corresponding percentages.

IV. Diligence.

Casillero 18: Declaration.

It shall be completed with the investor's or his representative's, place, date and signature data.

Casillero 19: Surname and name or social reason for notifications.

The name and name or social name, NIF or NIE, address, telephone and e-mail, if any, of the recipient of notifications and requests for information shall be indicated. If necessary for proper communication, the box "To the attention of" indicating a contact person shall be completed.

Data Protection: The data collected in this form will be included in computerized files for processing with an administrative, statistical or economic purpose.

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DECLARATION OF LIQUIDATION OF SPANISH INVESTMENT IN UNLISTED FOREIGN COMPANIES, BRANCHES AND OTHER FORMS OF INVESTMENT

Model D-5B

Fulfillment Instructions

General fulfillment rules:

It is appropriate to use this model D-5B to make statements to the Registry of Investments of total or partial settlements of Spanish investments abroad in companies that are not listed on Stock Exchange or Market organised, branches and other forms of investment. The declaration must be submitted within one month from the settlement of the investment.

A D-5B model shall be completed for each settlement referred to a same holder, foreign company subject to settlement and class of operation.

If the size of the lockers to fill in the required information is not sufficient, an "Additional Sheet" model will be used, which will be attached to the declaration.

In case of non-use of existing aid software for the completion of the forms, pre-printed forms must be used, to be completed by machine or using pen on hard surface and with uppercase letters.

IT software can be downloaded via the Internet, from the Electronic Sub-Office of the Secretary of State of Commerce at http://subsede.comercio.mityc.gob.es, by accessing the option of electronic services-> Download of aid programs-> AFORIX Program for the fulfillment of Foreign Investment Forms.

Preprinted models may be obtained from the General Register of the Ministry of Industry, Tourism and Trade or in the different Territorial or Provincial Trade Directorates.

Shading spaces will not be completed.

Other forms of investment: The D-5B model will be completed in case of liquidation of investments abroad in contracts of participation accounts, foundations, economic interest groups, cooperatives and communities of goods, if the cumulative amount of the Spanish investment exceeds 1,502,530,26 euros, or whatever the amount of the investment, if the investment had by destination one of the countries or territories called tax havens by Royal Decree 1080/1991 and its subsequent modifications. When declaring the liquidation, your data will be adapted to the lockers of this model. In any case, the completed model shall be accompanied by a document setting out its main data.

Additional documentation:

This model D-5B must be accompanied by the documentation that accredits the realization of the liquidation (writing of dissolution of the society, writing of reduction of capital or endowment, contract of sale, certificate of the Board or Board, etc.). The Services of the Directorate-General for Trade and Investment may request that the document be accompanied by its translation into Spanish.

In the case of settlement declarations for residence change, only one copy of the certificate of residence in another country will be required.

Heading.

Rectification: This model will also be used when it is necessary to rectify errors in any of the previously declared data, in documents already repealed or in force. In this case, it will be completed in the box "Is it rectification?" the box "Yes" with an aspa (x) and will indicate the number of declaration that is rectified. The name and the name or the social name of the investor and his NIF or NIE (box 1) and in paragraph II (Foreign enterprise data), boxes 5 and 6 (Social reason and country) shall be completed. Only the data to be rectified shall be completed in the other lockers.

Statement number to the investment record that is liquid: The number of the investment declaration document (s) that is liquid shall be entered in this box. If the initial declaration of the investment declaration has been rectified, the number of that initial declaration shall be recorded.

If the settlement relates to more than one investment, the declaration number corresponding to any of them shall be entered in this box and shall be annexed, in the "Additional sheet" model, a statement of the statement numbers of the remaining investments to be settled.

D-A transfer: Only to be completed if the settlement operation matches another simultaneous investment statement (e.g. in cases of share transfers between resident holders, conversion of obligations in shares, etc.) In these cases, the number of D-5A by which the new investment is declared will be indicated.

If there were not enough boxes to record all numbers of D-5A documents

for which these investments are declared, those numbers which, in this case, cannot be declared in this model D-5B, will be included in the "Additional sheet" model.

I. Investor data.

Casillero1: Surname and name or social reason, NIF or NIE and address

Last name and name or social reason, NIF or NIE, public road, number, postal code, municipality and province of the investor's domicile shall be entered.

Casillero 2: Main Activity and CNAE.

(a) The main economic activity carried out by the Spanish company will be briefly described and its CNAE (National Classification of Economic Activities) code will be entered in four digits, according to Table 3. If the investor is a natural person with no business activity, 'no business activity' shall be reported and no CNAE code shall be completed.

(b) If the investment firm is a holding entity, paragraph (b) shall also be completed which shall describe the principal activity of the participating undertakings and the CNAE code shall be entered into four digits, Table 3. If the participating companies operate in different sectors, the sector in which more funds have been invested shall be reported.

Casillero 3: Holding foreign securities holding.

This box shall be filled in with an aspa (x) if the reporting entity is a holding company in which securities representing shares in companies domiciled abroad predominate.

Casillero 4: Percentage of foreign participation.

If the Spanish investor is a legal person, the percentage of total foreign participation, in its capital, shall be indicated at the time of the declaration. If it is listed on the Stock Exchange, it shall indicate the known foreign participation which, at least, shall comprise the resulting acquisition of shares communicated to the CNMV in accordance with the current legislation.

II. Data from the foreign company.

Casillero 5: Social reason for the foreign company.

The social reason for the foreign company in which the investment is liquid will be indicated.

Casillero 6: Legal form of the foreign company subject to liquidation.

It will be indicated by one of the following codes:

01. Limited liability companies or other corporate forms.

02. Branch.

11. Account in participation.

12. Foundation.

13. Economic interest grouping.

14. Cooperative.

15. Community of goods.

Casillero 7: Country ..

The name of the country of the foreign company's registered office and its code will be entered, according to table 2 of country codes.

Casillero 8: Main Activity and CNAE.

(a) The principal economic activity performed by the foreign company shall be briefly described and its CNAE (National Classification of Economic Activities) code shall be entered in four digits, according to Table 3.

(b) If the company whose investment is settled is a holding entity (holding), paragraph (b) shall be completed which shall describe the principal activity of the participating undertakings and shall be entered in four digits of the The CNAE code, according to Table 3. If the participating companies operate in different sectors, the sector in which more funds have been invested shall be reported.

Casillero 9: Currency of Social Capital.

The name and code of the currency in which the amounts of the lockers 10 and 11, capital and own funds respectively are expressed, shall be indicated in Table 4.

Casillero 10: Social Capital/Dotting.

If this is a company, the share capital of the foreign company shall be indicated, irrespective of whether or not it is paid in full, before and after the settlement, in the currency entered in the box 9. In the case of a branch, the allocation allocated before and after the liquidation shall be indicated.

Casillero 11: Own funds.

The figure of the company's own funds shall be indicated, before and after the settlement that is declared, in the currency entered in the box 9.

Other forms of investment: In the case of other forms of investment the withdrawn funds (Stacker 10) and the Own Funds (Stacker 11) will be indicated before and after the liquidation.

Casillero 12: Percentage of Spanish participation.

The percentages of total Spanish participation (when known to the declarant) and the declarant in the social capital of the foreign company, before and after the liquidation, shall be entered, with three decimal places. of the investment.

Other forms of investment: These percentages should also be indicated.

Casillero 13: Does the declarant have access to the Board of Directors?

The answers that correspond before and after the settlement of the investment will be indicated by an aspa (x).

III. Settlement data.

Casillero 14: Liquidation of participation.

The corresponding locker shall be completed with an aspa (x), depending on whether the reporting investor has proceeded, with the transaction that he declares, to the total or partial liquidation of his or her participation in the foreign company.

Casillero 15: Main reason for settlement.

The main reason for the settlement of the investment shall be indicated by the following codes:

01. Sale of majority stake to non-residents.

02. Sale of non-majority participation to non-residents.

03. Reducing business activity.

04. Dissolution or liquidation of the company.

05. Sale of investment to residents.

06. Restructuring of the group in Spain.

07. Restructuring of the group abroad.

08. Sanitise the balance sheet.

09. Return of funds to the partners.

20. Others (will be detailed in the "Additional sheet" model).

Casillero 16: Operation.

Operation Class: The operation class will be entered, indicating its nature by one of the following codes:

01. Dissolution of companies or branches.

02. Reduction of corporate or endowment capital allocated to branches.

03. Transfer of shares or units to non-residents for consideration.

04. Sale to non-residents of subscription rights or other analogues which by their nature entitle them to participate in the capital.

05. Sale of other political rights to non-residents.

06. Conversion of bonds into shares, amortization or sale of convertible bonds.

07. Lucrative transmission (inter-living donation or transmission of mortis causa) in favour of non-residents.

11. Transmissions between residents.

12. Change the investment holder as a result of mergers.

13. Change of residence or registered office.

15. Liquidation of other forms of participation (irrevocable contributions, supplementary benefits, etc.).

16. Investment already declared in a company to which it is admitted to trading on Stock Exchange or Organised Market.

20. Others (the operation will be detailed in the "Additional sheet" model).

Cash amount: The cash amount, in euro, corresponding to the investor, shall be indicated below in the transaction that is declared in the "Class" box. Code 07 shall be entered as the value to be declared in the Succession and Donation Tax. For code 13, the value of applying, to the company's own funds, the percentage of investor participation shall be entered. For code 16, the value of the holding shall be entered, according to the closing quotation of the first trading day.

Date of completion: the date, in the format of the day/month/year, to be completed, which appears in the document supporting the operation.

Casillero 17: Means of payment.

Code: The nature of the means of payment shall be indicated by the following codes:

01. Cash contribution.

11. Shares and shares of the Spanish company that liquidated.

12. Shares and shares of another Spanish company

13. Shares, units or assets of a foreign company.

14. Reduction of the nominal value of the shares.

16. Conversion of obligations into shares.

17. Real estate in Spain.

18. Real estate abroad.

19. Mergers of companies. This code will be used for transmissions as a result of mergers or acquisitions between resident companies.

20. Other non-cash contributions.

30. No contribution. This code shall be used in the case of gainful transmissions (inter-living or cause mortis), transfer of residence or admission to trading on the Stock Exchange or Organised Market.

Cash amount: The cash amount, in euro, corresponding to each means of payment, shall be indicated.

At least one of the available options must be completed. If there are more than four means of payment, the codes of the three means of payment for which the largest amounts have been collected shall be entered and the remaining cash amount shall be allocated to code 20 'Other non-cash contributions'.

In any case, the total effective amount of the means of payment shall be entered, which shall correspond to the actual amount attributed to the operation of the locker 16.

Casillero 18: Breakdown.

If the foreign company subject to liquidation is a holding company and the amount of the settlement comes from a third country, other than the country of the foreign company declared in paragraph II, indicate the country or countries last origin of the settlement and its corresponding percentages.

IV. Diligence.

Casillero 19: Declaration.

To be completed with the data of the resident who liquidated the investment or its representative, place, date and signature.

Casillero 20: Surname and name or social reason for notifications.

The name and name or social name, NIF or NIE, address, telephone and e-mail, if any, of the recipient of notifications and requests for information shall be indicated. If necessary for proper communication, the box "To the attention of" indicating a contact person shall be completed.

Data Protection: The data collected in this form will be included in computerized files for processing with an administrative, statistical or economic purpose.

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DECLARATION OF HOLDERS OF SPANISH INVESTMENT ABROAD IN MARKETABLE SECURITIES

Model D-6

Fulfillment Instructions

General fulfillment rules:

It is appropriate to use this D-6 model to make statements to the Investment Registry of Spanish investments abroad in companies listed on the Stock Exchange or Organized Market, when the securities are deposit abroad or remain in the custody of the investment holder.

Statement of deposits: the declaration of deposits abroad shall be filed in the month of January of each year and shall be as of December 31 of the preceding immediate year.

Statement of flows: A statement of flows shall be made for each investment or settlement that takes place in non-resident companies in which the investor has a holding of at least 10% of the capital or form part of its administrative body or where the investment exceeds EUR 1,502,530,26. The time limit for the submission of this declaration shall be one month from the date of completion of the operation.

Multiple investment and settlement operations may be accumulated in the same model if they are performed in the month following the first transaction that is declared. In this case, the one month period is counted from the date of the first operation.

This model may be used for both the statement of flows and the declaration of deposits. These instructions specify the mode of fulfillment, as the case may be, when there are differences.

In no case will information about flows and deposits be presented in the same model.

This model consists of two types of leaf. If more than 4 operations have been performed during the period for which more than 4 deposits are declared or held at the end of the year, they shall be accompanied by the D-6 (1) sheet of this model, as many D-6 (2) sheets are required.

A complete table in paragraph II (Relation of deposited securities or transactions) shall be completed for each operation performed or the value deposit.

If the size of the lockers to fill in the required information is not sufficient, an "Additional sheet" model to be attached to the form will be used.

In case of non-use of existing aid software for the completion of the forms, pre-printed forms must be used, to be completed by machine or using pen on hard surface and with uppercase letters.

Help software can be downloaded via the Internet, from the Electronic Sub-Office of the Secretary of State of Commerce at http://subsede.comercio.mityc.gob.es, by accessing the option of electronic services-> Download of aid programs-> AFORIX Program for the fulfillment of Foreign Investment Forms.

Preprinted models may be obtained from the General Register of the Ministry of Industry, Tourism and Trade or in the different Territorial or Provincial Trade Directorates.

Shading spaces will not be completed.

Additional documentation:

This form will be accompanied by:

(a) Photocopy of the national identity document of the holder, his or her residence card or of an administrative document in which the NIF or NIE of the holder of the Spanish investment abroad is recorded, for the first investment foreign to declare.

b) Photocopy of extracts from the account or securities accounts abroad for all statements.

Heading.

It will be indicated whether the statement corresponds to flows (purchase and sale of securities) or to existing deposits at December 31, marking with an aspa (x) the corresponding box. In the case of deposits, the reference year shall be entered in the box provided for.

In case of using the preprinted forms, it will be completed, in the header, the section "Sheet No.:" numbering all the sheets indicating their sequential order and the total number of them.

Rectification: This model will also be used when it is necessary to rectify errors in any of the data previously declared in another document, either repealed or in force. In this case, the box "Yes" of the locker "Is rectification?" with an aspa (x) will be completed and the number of the declaration that is rectified will be indicated. This new declaration shall contain all the data contained in the declaration which is rectified, subsating the errors committed, and shall replace the one previously submitted.

I. Investor data.

Locker 1: Surname and name or social reason, NIF or NIE and address.

The requested data will be completed in each of its boxes.

II. Data of the securities held abroad or operations performed.

Instructions common to all the tables in this section:

Casillero 2: Operation class.

Statement of Flows: It will be indicated if the box corresponds to a purchase or a sale using the following codes:

2. Shopping.

4. Sales.

Deposit Statement: Do not complete.

Casillero 3: Date of operation.

Statement of Flows: Date of operation in the day/month/year format.

Deposit Statement: Do not complete.

Casillero 4: Participation greater than or equal to 10% of capital?

To be completed with an aspa (x) the appropriate box as per se or not a percentage in the foreign enterprise greater than or equal to 10%

Casillero 5: ISIN code.

To be completed with the international number of securities identification (ISIN number) identifying the value to which the information refers.

Casillero 6: Description of the value.

The name of the value will be entered.

Casillero 7: Issuer.

The nature of the issuer shall be reported according to the following codes:

Non-resident issuers:

100. International bodies of a multilateral nature.

200. Regional and Local Public Administrations and Corporations.

300. Financial institutions (public sector and private sector).

400. Non-financial institutions (public sector and private sector).

Resident Issuers:

600. Spanish State, Autonomous Communities and Local Corporations.

700. Financial institutions (public sector and private sector).

800. Non-financial institutions (public sector and private sector).

Casillero 8: Value.

The value class will be entered, according to the following codes:

Participatory titles:

00. Subscription rights and other similar rights.

01. Shares with voting rights.

02. Non-voting shares.

03. Investments in investment funds.

Long-term debt (for annual deposit declaration only):

05. Long-term debt issued by public administrations, regional and local corporations.

06. Other long-term debt not convertible into shares.

07. Other long-term debt convertible into shares.

Short-term debt (for annual deposit declaration only):

10. Short-term debt issued by public administrations, regional and local corporations.

11. Other Short-Term Debt.

Other Instruments:

41. Other values and rights.

Casillero 9: Country.

Statement of flows: The code corresponding to the country in which the transaction is made will be entered, according to table 2 of country codes. In the case of Euroemissions, the code of the country of residence of the international settlement body shall be entered.

Statement of deposits: The country of the foreign entity in which the deposit or securities account is maintained shall be entered in accordance with Table 2 of country codes.

Casillero 10: Currency.

The code of the currency in which it is called the value will be indicated, according to table 4 of currency codes.

Casillero 11: Number of titles.

The number of titles or units shall be entered.

Casillero 12: Nominal in the naming currency.

Total nominal amount of the deposit that is entered, expressed in the currency indicated in box 10. In the case of holdings in investment funds, subscription rights, warrants or other analogues, or where the nature of the securities does not contain such information, this box shall be left blank.

Casillero 13: Cash amount.

Statement of Flows: The effective amount of the purchase or sale transaction referred to in this table, expressed in euro and calculated on the basis of the euro's contribution to the currency in which the currency has been issued, shall be entered. performed on the date the operation took place.

Statement of deposits: The total effective amount shall be indicated at 31 December, in the currency specified in Box 10. This value shall be calculated on the basis of the last listing of the year in any of the trading markets. In the event that you have not listed during the year, the amount will be calculated based on the last available quotation.

III. Diligence.

Casillero 14: Declaration.

It shall be indicated with the data, place, date and signature of the investor or his/her representative.

Locker 15: Surname and name or social reason for notifications.

The name and name or social reason, NIF or NIE, address and telephone of the recipient of notifications and requests for information shall be indicated.

In case of use of sheets D-6 (2) the same instructions will follow as for the completion of the sheet D-6 (1). In case of use of the pre-printed forms, the box "No of D-6" shall be filled in, in which the number shown preprinted on the same place of the sheet D-6 (1) shall be entered.

Data Protection: The data collected in this form will be included in computerized files for processing with an administrative, statistical or economic purpose.

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DECLARATION OF SPANISH INVESTMENT IN REAL ESTATE

Model D-7A

Fulfillment Instructions

General fulfillment rules:

It is appropriate to use this model D-7A to make statements to the Registry of investments of Spanish investments in real estate located abroad, the cumulative amount of which exceeds 1,502,530,26 euros, or whatever the amount of the investment in real estate located in one of the countries or territories referred to as tax havens by Royal Decree 1080/1991 and its subsequent amendments.

The declaration must be filed within one month of the date of the investment being made.

If the size of the lockers to fill in the required information is not sufficient, an "Additional Sheet" model to be attached to the declaration will be used.

In case of non-use of existing aid software for the completion of the forms, pre-printed forms must be used, to be completed by machine or using pen on hard surface and with uppercase letters.

Help software can be downloaded via the Internet, from the Electronic Sub-Office of the Secretary of State of Commerce at http://subsede.comercio.mityc.gob.es, by accessing the option of electronic services-> Download of aid programs-> AFORIX Program for the fulfillment of Foreign Investment Forms.

Preprinted models may be obtained from the General Register of the Ministry of Industry, Tourism and Trade or in the different Territorial or Provincial Trade Directorates.

Shading spaces will not be completed.

Additional documentation:

This declaration will be accompanied by:

(a) In the case of a first declaration of investment in real estate abroad, the holder of the Spanish investment abroad must present photocopy of his national identity card or residence card or administrative document on the record of the NIF or NIE of that holder.

b) Copy of the document that establishes the investment (deed of sale, contract of sale, etc.). The services of the Directorate-General for Trade and Investments may request that the document be accompanied by its translation into Spanish.

Heading.

Rectification: This model will also be used when it is necessary to rectify errors in any of the data previously declared in another document, either repealed or in force. In this case, it will be completed in the box "Is it rectification?" the box "Yes" with an aspa (x) and will indicate the number of declaration that is rectified. The name and the name or the social name of the investor and his or her NIF or NIE (locker 1) and the country (name and code) of box 7 (Localisation) of paragraph II (building data) shall be completed. Only the data to be rectified shall be completed in the other lockers.

The change in the investor's social reason shall be communicated in writing, accompanied by a photocopy of the change of social denomination.

Prior Statement: For investments to be made to one of the countries or territories called tax havens by Royal Decree 1080/1991 and subsequent amendments, the number of the printed model DP-4 shall be indicated. (prior declaration) in the box "DP-4 n. º" and its date of submission, in the format day/month/year.

Authorisation: The "Yes" box shall be completed with an aspa (x) if the investment has required authorisation as provided for in Article 10 of the Ministerial Order of 28 May 2001 (suspension of the liberalization). In this case, the date on which this investment was authorised shall be entered in the format dia/month/year, or the date on which, after the expiry of the time limit for the resolution, the authorisation is produced by administrative silence.

I. Investor data.

Locker 1: Surname and name or social reason, NIF or NIE and address ..

Name and name or social reason, NIF or NIE, public road, number, postal code, municipality and province of the investor's domicile shall be entered. Where there is more than one holder, their data shall be entered in the 'Additional sheet' model.

Casillero 2: The reason for the declaration is for the investor's country of residence?

The appropriate box will be marked with an aspa (x).

II. Data from the building.

Casillero 3: Building class and number of D-7A.

Building Class: The building class box will be completed, according to the following codes:

01. Flat or chalet.

02. Business premises.

03. Rustic estate.

04. Solar.

05. New work, enlargement, reform or improvement over a previous work.

06. Others.

N. of D7A (New Work): If this is a new work on a previously acquired property, this box will be filled with the number of D-7A by which the Investment Registry was declared, if applicable, the first investment in the building.

Casillero 4: Target.

The destination that is expected to be given to the building will be indicated by one of the following codes:

01. Own usage.

02. Lease.

03. Short/medium term disposal.

04. Construction.

05. Others.

Casillero 5: Right acquired.

The acquired right over the building shall be indicated by one of the following codes:

01. Property.

02. Null property.

03. Usufruct.

04. A prodivisa fee for a building for its part-time enjoyment.

05. Ownership fee or other right.

06. Others.

Casillero 6: Surface.

Soil: The number of square meters for the floor will be entered.

Construction: The number of square meters corresponding to the constructed surface will be entered.

Casillero 7: Localization.

The name and code of the country where the building is located will be entered, according to table 2 of country codes.

Also, in the "Address" box, data will be entered to identify where the acquired property is located: public road, number, ladder, floor, letter, postal code, city, state, etc.

III. Investment data.

Casillero 8: Investment amount and date.

Investment amount: The amount corresponding to the declared operation shall be indicated. In the case of gainful transmissions, the value to be declared in the Succession and Donation Tax and for the transfer of residence shall be entered in the price shown in the purchase-sale, paid by the investor, when acquired the building.

Date: The date, in the format of the day/month/year, in which the investment becomes part of the investor's equity, will be completed.

Casillero 9: Input media.

Code: The nature of the input media will be indicated by the following codes:

01. Payment by cash contribution.

11. Shares and shares of the Spanish investment firm.

12. Shares and shares of another Spanish company.

13. Shares and units or assets and liabilities of a foreign company.

17. Real estate in Spain.

18. Real estate abroad.

19. Mergers of companies. This code will be used for transmissions as a result of mergers or acquisitions between resident companies.

20. Other means of contribution would not cash.

30. No contribution: this code shall be used in the case of transfers of residence, non-profit transmissions or transfers between residents.

Amount: The amount corresponding to each contribution means shall also be indicated. The sum of these amounts shall be entered in the 'Total' box, which shall correspond to the amount entered in the box 8.

At least one of the available options must be completed. If there are more than four means of contribution, the codes of the three means by which the largest amounts have been contributed shall be entered and assigned to code 20 'Other means of contribution would not cash' the remaining amount.

IV. Diligence.

Casillero 10: Declaration.

It shall be completed with the investor's or his representative's, place, date and signature data.

Casillero 11: Surname and name or social reason for notifications.

The name and name or social reason, NIF or NIE, address and telephone of the recipient of notifications and requests for information shall be indicated.

Data Protection: The data collected in this form will be included in computerized files for processing with an administrative, statistical or economic purpose.

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DECLARATION OF LIQUIDATION OF SPANISH INVESTMENT IN REAL ESTATE

Model D-7B

Fulfillment Instructions

General fulfillment rules:

It is appropriate to use this model D-7B to make the statements to the Investment Registry of the total or partial settlements of Spanish investments in real estate located abroad whose accumulated amount exceeds EUR 1,502,530,26, or whatever the amount thereof for the settlement of investments in immovable property located in one of the countries or territories referred to as tax havens by Royal Decree 1080/1991 and its amendments later.

The statement shall be filed within one month of the date of settlement of the investment.

A D-7B model will be completed for each of the D-7A statements in which the investment is declared that is liquid.

If the size of the lockers to fill in the required information is not sufficient, an "Additional Sheet" model to be attached to the declaration will be used.

In case of non-use of existing aid software for the completion of the forms, pre-printed forms must be used, to be completed by machine or using pen on hard surface and with uppercase letters.

Help software can be downloaded via the Internet, from the Electronic Sub-Office of the Secretary of State of Commerce at http://subsede.comercio.mityc.gob.es, by accessing the option of electronic services-> Download of aid programs-> AFORIX Program for the fulfillment of Foreign Investment Forms.

Preprinted models may be obtained from the General Register of the Ministry of Industry, Tourism and Trade or in the different Territorial or Provincial Trade Directorates.

Shading spaces will not be completed.

Additional documentation:

This D-7B model must be accompanied by the documentation showing the completion of the liquidation (deed of sale, contract of sale, etc.). The Services of the Directorate-General for Trade and Investment may request that the document be accompanied by its translation into Spanish.

Heading.

Rectification: This model will also be used when it is necessary to rectify errors in any of the data previously declared in another document, either repealed or in force. In this case, it will be completed in the box "Is it rectification?" the box "Yes" with an aspa (x) and will indicate the number of the declaration that is rectified. The name and the name or the social name of the investor and his NIF or NIE (Casillero 1) and the country (name and code) of box 7 (Localisation) of paragraph II (Building data) shall be completed. Only the data to be rectified shall be completed in the other lockers.

Statement number to the investment record that is liquid: This box will indicate the number of the declaration in which the investment is declared that is now liquid.

I. Investor data.

Locker 1: Surname and name or social reason, NIF, and address.

Last name and name or social reason, NIF or NIE, public road, number, postal code, municipality and province of the investor's domicile which liquidated their investment shall be entered. Where there is more than one holder, their data shall be entered in the 'Additional sheet' model.

Casillero 2: The reason for the declaration is for the investor's country of residence?

The appropriate box will be marked with an aspa (x).

II. Data from the building.

Casillero 3: Building Class.

This box shall be completed according to the following codes:

01. Flat or chalet.

02. Business premises.

03. Rustic estate.

04. Solar.

05. New work, enlargement, reform or improvement over a previous work.

06. Others.

Casillero 4: Target.

The target that was given to the building will be indicated by one of the following codes:

01. Own usage.

02. Lease.

03. Short/medium term disposal.

04. Construction.

05. Others.

Casillero 5: Right transmitted.

The right transmitted over the building shall be indicated by one of the following codes:

01. Property.

02. Null property.

03. Usufruct.

04. A prodivisa fee for a building for its part-time enjoyment.

05. Ownership fee or other right.

06. Others.

Casillero 6: Surface.

Soil: The number of square meters for the floor will be entered.

Construction: The number of square meters corresponding to the constructed surface will be entered.

Casillero 7: Localization.

The name and code of the country where the building is located will be entered, according to table 2 of country codes.

Also, in the "Address" box, data will be entered to identify where the real estate is located (public route, number, ladder, floor, letter, postal code, city, state, etc.). etc.).

III. Settlement data.

Casillero 8: Settlement class.

The investment settlement class shall be indicated by marking with an aspa (x) the appropriate box according to the following criteria:

Total: If the settlement that is declared liquid all the investment declared in its day by the holder in the document entered in the box "Number of return to the investment record that is liquid" and has not been produced previous partial liquidations.

Partial: If the settlement that is declared partially liquid the investment declared in its day by the holder in the document entered in the box "Number of return to the investment record that is settled".

Total preceded by partial: If, prior to this declaration, partial settlement of the investment declared on its day by the holder was declared in the document entered in the box " Number of statement to the register of the investment that is liquidated ' and the present settlement would settle its total settlement.

Casillero 9: Settlement amount and date.

Settlement amount: The amount corresponding to the declared operation shall be indicated. In the case of gainful transmissions, the value to be declared in the Succession and Grant Tax and for the transfer of residence shall be entered in the price set out in the sales deed, paid by the investor, when acquired the building.

Date: The date, in the format of the day/month/year, shall be completed where the investment ceases to be part of the investor's equity.

Casillero 10: Means of payment.

Code: The nature of the means of payment shall be indicated by the following codes:

01. Payment by cash contribution.

11. Shares and shares of the Spanish company holding the settlement.

12. Shares and shares of another Spanish company.

13. Shares and units of a foreign company.

17. Real estate in Spain.

18. Real estate abroad.

20. Payments made through other non-cash contributions.

30. No contribution. This code shall be used in the case of transfers of residence, non-profit transmissions or transfers between residents.

Amount: the amount corresponding to each means of payment shall also be indicated. The sum of these amounts shall be entered in the 'Total' box, which shall correspond to the amount entered in the box 9.

At least one of the available options must be completed. If there are more than four means of payment, the codes of the three means by which the largest amounts have been paid shall be entered and the remaining amount shall be allocated to code 20 'Payments made by other contributions in non-cash'.

IV. Diligence.

Casillero 11: Declaration.

To be completed with the data of the settlement holder or its representative, place, date and signature.

Casillero 12: Surname, name, or social reason for notifications.

The name and name or social reason, NIF or NIE, address and telephone of the recipient of notifications and requests for information shall be indicated.

Data Protection: The data collected in this form will be included in computerized files for processing with an administrative, statistical or economic purpose.

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ANNUAL MEMORY FOR THE DEVELOPMENT OF OVERSEAS INVESTMENT

Model D-8

Fulfillment Instructions

General fulfillment rules:

It is necessary to use this D-8 model to present to the Investment Registry the Annual Report on the development of Spanish investment in foreign companies. The Memory will be presented in the first nine months of each calendar year.

In accordance with the provisions of Article 49 of the Ministerial Order of 28 May 2001, resident investors shall report annual accounts for investments in foreign companies whose net worth is higher than EUR 1,502,530,27, or its equivalent in the currency in which the balance sheet is expressed, and the investor's participation in the capital or in the total voting rights is equal to or greater than 10%.

This Memory will also be presented for investments in foreign companies whose activity is the holding of shares in other companies ' capital, whatever the amount of the investment.

Foreign branch holders will present Annual Memory whatever the amount of the investment.

The declarant shall submit a full Annual Report for each of its direct investments in the foreign company that meets the requirements set out in the preceding paragraphs.

Each Memory model consists of two types of sheets: D-8 (1) and D-8 (2). The declarant shall complete the complete D-8 (1) sheet and, if the foreign company has in turn participating companies, must complete a sheet D-8 (2) for each company involved in the entries in the locker 14.

If the size or number of the lockers to fill in the required information is not sufficient, the "Additional sheet" model to be attached to the form will be used.

In case of non-use of existing aid software for the completion of the forms, pre-printed forms must be used, to be completed by machine or using pen on hard surface and with uppercase letters.

Help software can be downloaded via the Internet, from the Electronic Sub-Office of the Secretary of State of Commerce at https://subsede.comercio.mityc.gob.es, by accessing the option of electronic services-> Download of aid programs-> AFORIX Program for the fulfillment of Foreign Investment Forms.

Preprinted models may be obtained from the General Register of the Ministry of Industry, Tourism and Trade or in the different Territorial or Provincial Trade Directorates.

Shading spaces will not be completed.

Additional documentation:

This printed model D-8 shall be accompanied by a copy of the annual accounts of the foreign company (balance sheet, income statement and its annexes or supplementary notes) of the relevant financial year and its participants.

If the original annual accounts are expressed in a foreign language other than English or French, a translation of the same will be presented.

Only the consolidated accounts of the foreign company shall be admitted when it and its participants belong to the same country and consolidate it. In this case, the balance of consolidated accounts shall be presented, with the presentation of each of the balance sheets of the participating companies not being necessary.

HOJA D-8 (1)

Heading.

Period of year: The start and end dates of the financial year shall be indicated in the format dia/month/year of the company in paragraph II referred to in the data included in this Memory.

This model may also be used when it is necessary to rectify errors or omissions in data declared in a Memory presented above. In this case, the number of the previous declaration to be replaced shall be indicated in the box provided for, and this new Memory shall be completed in its entirety.

Optionally, the rectification of specific errors can be done by writing in which the number of the document that is rectified and the data to be rectified will be recorded, without the need to fill in a new Memory.

I. Investor data.

Locker 1: Surname and name or social reason, NIF or NIE, domicile and legal form.

Last name and name or social reason, NIF or NIE, public road, number, postal code, municipality and province of the resident investor's domicile shall be entered. In the case of legal persons, their legal form shall be declared by means of the codes in Table 1.

Casillero 2: Main Activity and CNAE.

(a) In the space allocated for this purpose, the main economic activity carried out by the Spanish company shall be briefly described and its CNAE (National Classification of Economic Activities) code shall be entered in four digits, in accordance with Table 3. If the investor is a natural person, no CNAE code shall be entered.

(b) If the investment firm is a holding entity, this paragraph shall also be completed describing the economic activity of its participating undertakings and the CNAE code of its shares shall be entered into four digits. main sector of activity, according to Table 3. If the participating companies operate in different sectors, the sector in which more funds have been invested shall be reported.

Casillero 3: Percentage of foreign participation.

It will be indicated, with two or three decimal places, the percentage of total foreign participation in the Spanish investment company at the time of the declaration. If it is listed on the Stock Exchange, the known foreign participation shall be indicated, which must, at least, comprise the resulting acquisition of shares communicated to the issuing company and the CNMV in accordance with Article 53 of the Law 24/1988 of 28 July of the Stock Market.

Casillero 4: Economic data.

This locker will be completed if the Spanish investor is a legal person, and all amounts in euros must be expressed.

4.1 subscribed capital: The amount of subscribed capital in the case of the companies or the equity or capital allocated in the case of branches shall be indicated.

4.2 Own funds: The investment firm's own funds figure shall be indicated at the end of the financial year.

Casillero 5: Headlines.

5.1 Main Headlines: In the event that the investor is a company, the last name and name or social reason of its principal holders, NIF or NIE, where applicable, their share percentages with two or three, shall be indicated. decimals and the country of residence of each of them.

5.2 Does the foreign company in paragraph II participate in the investor in a percentage less than 10%?

It shall be indicated with an aspa (X) if the foreign company referred to in paragraph II, in turn participates in the reporting company of a percentage of less than 10%. If yes, this percentage of participation shall be indicated with two or three decimal places.

II. Data of the investee company or foreign branch.

Casillero 6: Social reason for the foreign company.

The social ratio of the foreign investment recipient will be indicated.

Casillero 7: Legal form.

The legal form of the foreign company that is the subject of the investment shall be indicated by one of the codes in Table 1.

Casillero 8: Country.

The name and code of the country in which the foreign company has its registered office will be indicated, according to table 2 of country codes.

Casillero 9: Main Activity and CNAE.

(a) In the space allocated for this purpose, the principal economic activity carried out by the foreign company shall be described briefly and its CNAE (National Classification of Economic Activities) code shall be entered in four digits. in accordance with Table 3.

(b) If the foreign company is a holding entity, this paragraph shall also be completed describing the economic activity of its participating undertakings and the CNAE code of its shares shall be entered into four digits. main sector of activity, according to Table 3. If the participating companies operate in different sectors, the sector in which more funds have been invested shall be reported.

Casillero 10: Currency in which the balance sheet is expressed.

The name and code of the currency in which the balance sheet data are expressed and the foreign company's profit statement shall be indicated in accordance with Table 4.

It will be marked with an aspa (X) if the foreign company is listed or not on the Stock Exchange.

Casillero 11: Economic data (expressed in locker currency 10).

It shall be indicated by an aspa (X) in the corresponding space, if the economic data recorded in this locker relates to the consolidated accounts of the foreign company in your country. If this is not the case, the data in Section IV (6) of the sheets (2) of their participating companies shall not be completed.

11.1 subscribed capital/endowment: The amount of subscribed capital shall be indicated irrespective of whether or not it is paid in full. If the foreign company is a branch, the permanent allocation must be entered in this box.

11.2 Own Funds: The number of own funds will be indicated.

If the company is listed on a Stock Exchange or Market, the value of the market capitalization shall be entered in addition to the financial year.

11.3 Spanish investor loans: The value of the loans granted by the Spanish investor to this foreign company will be indicated.

11.4 Loans to the Spanish investor: The value of the loans granted to the Spanish investor by this foreign company will be indicated.

11.5 Business Figure: The business figure or operational revenue will be indicated.

11.6 After-Tax Results: The accounting result of the post-tax year shall be entered, preceded by the negative sign (-) if it is loss.

11.7 Approved Dividends in Exercise Accounts: The approved dividend number will be indicated.

All these amounts will be expressed in the currency indicated in the locker 10.

Casillero 12: Number of employees.

The number of employees, fixed and temporary, of the foreign company shall be indicated at the date to which the economic data are referred.

Casillero 13: Percentage of Spanish participation.

The following percentages will be entered, with two or three decimal places:

From the reporting investor directly: Direct participation of the declarant in the subscribed capital of this foreign company.

Of the investor indirectly reporting: Participation in this investor's business by declaring through others, weighting the same for the percentage of subscribed capital held in such companies (Ej: The reporting company owns 20% of a company A which in turn owns 60% in the subscribed capital of the undertaking set out in paragraph II. Indirect participation will be 20% x 60% = 12% participation).

Casillero 14: Does this company have a stake in other foreign companies?

The appropriate box shall be indicated with a blade (X). If yes, the total number of foreign companies involved shall be indicated. For each foreign company involved, a copy of the sheet D-8 (2) of this Memory shall be completed.

III. Diligence.

Locker 15: Surname and name or social reason for notifications.

Last name, address, telephone, and e-mail address of the recipient of notifications and requests for information will be given

Casillero 16: Declaration.

It shall be completed with the data, place, date and signature of the investor or his/her representative.

HOJA D-8 (2)

General fulfillment rules:

The reporting company must present at least one D-8 (2) sheet for each foreign company in which the company in paragraph II is directly involved.

Additional documentation: This form shall be accompanied by the annual accounts of the foreign company involved by the company in paragraph II (Balance sheet, income statement and its annexes or supplementary notes). If the company in paragraph II has submitted consolidated accounts, the submission of this documentation shall not be required.

Heading.

In case of non-use of existing aid software, each of the copies of the annexed sheet D-8 (2) shall be numbered, in the space provided for, indicating their sequential order and the total number of them.

Document number D-8: If you do not use existing aid software, you must indicate, in this space, the statement number of the D-8 (1) form on the top right of the sheet to which you are Annex to this copy D-8 (2).

IV. Data of the companies involved in the data set out in paragraph II.

Casillero 1: Social reason for the foreign company.

The social ratio of the foreign company involved in the entry in paragraph II shall be indicated.

Casillero 2: Legal form.

The legal form of this foreign company will be indicated by one of the codes in Table 1.

Casillero 3: Country.

The name and code of the country in which the foreign company of this paragraph is registered shall be entered in accordance with Table 2 of country codes.

Casillero 4: Main Activity and CNAE.

(a) In the space allocated for this purpose, the principal economic activity carried out by the foreign company shall be described briefly and its CNAE (National Classification of Economic Activities) code shall be entered in four digits. in accordance with Table 3.

(b) If the foreign company is a holding entity, this paragraph shall also be completed which shall describe the economic activity of the participating undertakings and the CNAE code of the participating undertakings shall be entered in four digits. main sector of activity, according to Table 3. If the participating companies operate in different sectors, the sector in which more funds have been invested shall be reported.

Casillero 5: Currency in which the balance is expressed.

The name and code of the currency in which the balance sheet data are expressed and the foreign company's profit statement shall be indicated in accordance with Table 4.

Casillero 6: Economic data (expressed in the currency of the locker 5).

6.1 subscribed capital/endowment: The subscribed capital figure shall be indicated irrespective of whether or not it is paid in full. If the foreign company is a branch, the permanent allocation must be entered in this box.

6.2 Own Funds: Your own funds figure will be indicated.

6.3 Spanish investor loans: The value of the loans granted by the Spanish investor in paragraph I to this foreign company will be indicated.

6.4 Loans to the Spanish investor: The value of the loans granted to the Spanish investor in paragraph I by this foreign company will be indicated.

6.5 Business Figure: The business figure or operational revenue will be indicated.

6.6 After-tax results: The accounting result of the post-tax year shall be entered, preceded by the negative sign (-) if it is loss.

All these amounts will be expressed in the currency indicated in Stacker 5 of this section.

Casillero 7: Number of employees.

The number of employees, fixed and temporary, of the foreign company shall be indicated at the date to which the economic data are referred.

Casillero 8: Percentage of company participation in section II.

The following percentages will be entered, with two or three decimal places:

Directly: Direct participation of the foreign company in paragraph II in the subscribed capital of this company.

Indirectly: Participation in this company of the foreign company in paragraph II through others, by weighting the same for the percentage of subscribed capital held in such companies.

Casillero 9: Do you participate in the reporting investor in this company directly at a percentage below 10%?

It shall be indicated by an aspa (X) if the reporting company in Spain participates or does not, in the capital of the undertaking in this paragraph IV, participate in less than 10%, where the percentage with two or three decimal places is indicated.

Casillero 10: Does this foreign company participate in the reporting investor in a percentage less than 10%?

It shall be indicated by an aspa (X) if the Spanish declarant is in turn involved or not, by the undertaking in this paragraph IV, in less than 10%, where that percentage is indicated by two or three decimal places.

V. Companies engaged by the foreign company entered in paragraph IV of this sheet D-8 (2).

The corresponding lockers shall be completed in accordance with the instructions in the preceding paragraph with the following caveats:

If this foreign company is a holding entity, the economic activity to be described shall be that of its investee companies and the CNAE code of its principal sector of activity shall be entered into four digits of agreement with Table 3. In the latter case, if the participating companies operate in different sectors, the sector in which more funds have been invested will be entered.

The D-8 (2) sheets that are necessary to declare all the companies participating in the foreign company listed in paragraph IV, completed in this case, shall be added consecutively in the new sheet, only the social reason for the foreign company in paragraph IV.

Data Protection: The data collected in this form will be included in computerized files for processing with an administrative, statistical or economic purpose.

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ADDITIONAL SHEET MODEL

Fulfillment Instructions

General fulfillment rules:

It is appropriate to use this additional sheet model, as an integral part of any of the declaration models, when the space enabled for effect on any of the pages is not sufficient to complete the same.

It will also be used to incorporate any type of information deemed necessary for the correct interpretation of the statement of which it is a party.

This model may not be used independently of any of the established declaration models.

In case of non-use of the existing aid software for the completion of the forms, the pre-printed model must be used, to be completed by machine or by using pen on hard surface and with uppercase letters.

Help software can be downloaded via the Internet, from the Electronic Sub-Office of the Secretary of State of Commerce at https://subsede.comercio.mityc.gob.es, by accessing the option of electronic services-> Download of aid programs-> AFORIX Program for the fulfillment of Foreign Investment Forms.

Preprinted models may be obtained from the General Register of the Ministry of Industry, Tourism and Trade or in the different Territorial or Provincial Trade Directorates.

Using preprinted models

In the case of using preprinted models, the header of this additional sheet must be completed with the following data:

Model title.

It will be completed with the title of the declaration model of which it is a part and which is listed in the header of the first sheet of the declaration.

Type Model.

It will be completed with the type of declaration model of which you are a part (D-1A, D-1B, D-4, etc.) that is listed at the top right of the header in the first sheet of the statement.

Sheet No.

It will be completed with the sheet number corresponding to this additional sheet in the declaration set and with the total sheets constituting the declaration being made, with the following format of .

The number of the document that you are accompanying.

It will be completed with the document number of the preprinted model shown in the first sheet of the declaration.

For all cases

Supplementary information.

To be completed, in the available space, with the information to be supplied, in a clear and readable form.

A declaration may be incorporated, as many additional sheets are required for the correct completion of the declaration.

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