2.6.3.2 Parent entity of tax group

This key will be marked by entities that pay taxes in the Tax Consolidation Regime, including cooperative groups, established in Chapter VI of Title VII of the Corporate Tax Law and in Royal Decree 1345/1992, respectively, to indicate whether said reporting entity is the dominant entity of the tax group.

You can consult in section 11 of this Help the specialties of completing form 200 for these entities.