11.1.1.1 Characters of the declaration

Key 00009 Parent entity of a 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 LIS and in Royal Decree 1345/1992, respectively, to indicate whether said reporting entity is the dominant entity of the tax group.

Key 00010 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 LIS and in Royal Decree 1345/1992, respectively, to indicate whether said reporting entity is a dependent entity within the tax group.