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Form 200. Corporate Income Tax Declaration 2019

2.7.3.2 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 RD 1345 /1992, respectively, to indicate whether said reporting entity is the dominant entity of the tax group.

Entities that enter this code must also complete the code [00040] “Tax group number” in the section ≪Group» on page 1 of form 200, in order to identify the tax group to which they belong.

If this key is marked, the NIF of the reporting entity, recorded in the identification section, will be directly transferred to the field called ≪NIF of the representative/dominant entity (included in the tax group)≫, from the section ≪Group≫ from page 1 of form 200 intended to be completed exclusively by entities that have marked the codes [00009] ≪Parent entity of tax group≫ or [00010] ≪Entity dependent on tax group.

Entities that enter the code [00009] must not complete the data on pages 15 to 20 ter, except page 19, regarding the application of results, the details of the corrections to the results of the profit and loss account , and page 20 bis, in the section on reversal of losses due to impairment of securities representing participation in the capital or equity of entities pending reversal.

Keep in mind:

With effect for tax periods beginning on or after January 1, 2018, the branches of the Canary Islands Special Zone (ZEC) of entities with tax residence in Spain that apply the special tax rate of this zone, may be part of a tax group that applies the tax consolidation regime provided for in the LIS .

In relation to their Corporate Tax declaration, these entities must present two 200 forms, one for the part of the tax base to which the ZEC tax rate will be applied (in which they must not mark the key [00009], but the key [00079] "ZEC entity in tax consolidation"), and another form 200 for the part of the tax base that is not taxed at the special rate and that will apply the special consolidation regime (in which they must dial the password [00009], but not the password [00079]).

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