2.7.3.3 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 RD 1345/1992, respectively, to indicate whether the declarant is a dependent company within the tax group.
Entities that mark this key must complete the key [00040] "Tax group number" in the section ≪Group≫ from page 1 of form 200, in order to identify the tax group to which they belong.
In the event that the key [00010] has been marked, the reporting entity must enter the NIF of the reporting entity in the field called " NIF of the representative/dominant entity (included in the tax group)", in the section ≪Group≫ of page 1 of form 200. In addition, entities that mark the code [00010] on page 1 of form 200 must record, in the case of groups whose dominant entity resides abroad or is subject to regional regulations, the identification number of the dominant entity of the group to which they belong, in the field "Identification number of the dominant entity (in the case of groups formed only by dependent entities)", of section ≪Group≫ from page 1 of form 200.
Entities that mark the code [00010] must only complete the sections on pages 15 to 20 of form 200, relating to the application of results, the details of the corrections to the results of the profit and loss account on page 19, as well as the section on the reversal of impairment losses on securities representing participation in the capital or equity of entities pending reversal on page 20 bis.
In the case of cooperative groups, they should not complete the “Quote compensation details” box on page 22 of form 200.
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 [00010], 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 [00010], but not the code [00079]).
You can consult section 11 of this Help for the specific details of completing form 200 for these entities.