Company: GIFLF
Filing Date: 2025-04-11
Form Type: 20-F
Source: 0001104659-25-034245
Chunk: 295

Company: Grifols SA
Filing Date: 2025-04-11
Form: 20-F
Item: Item 10
Chunk 295
---
.S. Holder, information reporting requirements, on Internal Revenue Service Form 1099, generally will apply to:

●   dividend payments or other taxable distributions made to you within the United States; and
----------------------------------------------------------------------------------------------

●   the payment of proceeds to you from the sale of shares or ADSs effected at a United States office of a broker.
------------------------------------------------------------------------------------------------------------------
Additionally, backup withholding may apply to such payments if you are a noncorporate U.S. Holder that:

●   fails to provide an accurate taxpayer identification number;
----------------------------------------------------------------

●   is notified by the Internal Revenue Service that you have failed to report all interest and dividends required to be shown on your federal income tax returns; or
---------------------------------------------------------------------------------------------------------------------------------------------------------------------

●   in certain circumstances, fails to comply with applicable certification requirements.
-----------------------------------------------------------------------------------------
If you are a non-U.S. Holder, you are generally exempt from backup withholding and information reporting requirements with respect to:

●   dividend payments made to you outside the United States by us or another non-United States payor; and
---------------------------------------------------------------------------------------------------------
185

●   other dividend payments and the payment of the proceeds from the sale of shares or ADSs effected at a United States office of a broker, if the income associated with such payments is otherwise exempt from United States federal income tax; and:
-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

●   the payor or broker does not have actual knowledge or reason to know that you are a United States person and you have furnished the payor or broker one of the following:
-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------

●   an Internal Revenue Service Form W-8BEN, Form W-8BEN-E or an acceptable substitute form upon which you certify, under penalties of perjury, that you are a non-United States person, or
-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

●   other documentation upon which it may rely to treat the payments as made to a non-United States person in accordance with U.S. Treasury regulations, or
-----------------------------------------------------------------------------------------------------------------------------------------------------------

●   you otherwise establish an exemption.
-----------------------------------------
Payment of the proceeds from the sale of shares or ADSs effected at a foreign office of a broker generally will not be subject to information reporting or backup withholding. However, a sale of shares or ADSs that is effected at a foreign office of a broker will be subject to information reporting and backup withholding if:

●   the proceeds are transferred to an account maintained by you in the United States;
--------------------------------------------------------------------------------------

●   the payment of proceeds or the confirmation of the sale is mailed to you at a United States address; or
-----------------------------------------------------------------------------------------------------------

●