2.6.3.3 Entity dependent on tax group

This key will be marked by entities that pay taxes under the Fiscal 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 the declarant is a dependent company within the tax group.

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