A natural person shall be considered related to another natural person if said person is a spouse or an in-law thereof, or a relative up to the fourth degree.

A natural person is considered related to companies of any type in the following circumstances:

1. If he is a partner in a partnership and he, either alone or together with a related person or persons under this Article, controls 50% or more of the rights to its income or capital, either directly or indirectly, through a subsidiary company or companies of any type.

2. If he is a partner in a capital company and he, either alone or together with a related person or persons under this Article, controls 50% or more of the voting rights or its value, either directly or indirectly, through a subsidiary company or companies of any type.

3. As for agencies that administer properties endowed for specific purposes, a natural person is deemed related thereto if he benefits or is capable of benefiting from them, either alone or with a related person or persons, in accordance with this Article.

Companies and agencies shall be deemed under common control if the same person or related persons control 50% or more according to this Article as follows:

1. With respect to partnerships, control means the ownership of rights to its income or capital, either directly or indirectly, through a subsidiary company or companies of any type.

2. With respect to capital companies, control means ownership of the voting rights therein or ownership of its value, either directly or indirectly, through a subsidiary company or companies of any type.

3. With respect to agencies that administrate properties endowed for specific purposes, control means the possession of a beneficial interest in their income or assets.