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Form 200. Corporate Income Tax Declaration 2019

2.7.3.2 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 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 mark this key must also complete the key [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 selected, the NIF of the reporting entity, entered in the identification section, will be transferred directly 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 keys [00009] ≪Parent entity of a tax group≫ or [00010] ≪Entity dependent on a tax group.

Entities that mark the code [00009] must not complete the data on pages 15 to 20 ter, except for page 19, regarding the application of results, the detail of the corrections to the result of the profit and loss account, and page 20 bis, in the section on the 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 1 January 2018, 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 form part of a tax group that applies the tax consolidation regime provided for in the LIS .

With regard to their Corporate Income Tax return, these entities must submit two Form 200 forms, one for the part of the taxable base to which the ZEC tax rate will be applied (in which they must not mark the code [00009], but rather the code [00079] "ZEC entity in tax consolidation"), and another Form 200 for the part of the taxable base that is not taxed at the special rate and to which the special consolidation regime will apply (in which they must mark the code [00009], but not the code [00079]).

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