2.7.3.4 Multinational group subsidiary

Entities that are part of a multinational group will mark this key, regardless of their taxation in the Fiscal Consolidation Regime regulated in Chapter VI of Title VII of the LIS , to indicate whether said Reporting entity is a dependent entity within the multinational group.

Remember: The entities that mark this key in the "Group" section on page 1 of form 200, the information requested about the ultimate parent company of the multinational group, whether it is resident in Spanish territory or resides abroad.