2.7.3.4 Subsidiary of multinational group

This key will be marked by entities that form part of a multinational group, regardless of their taxation under 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: Entities that mark this key in the "Group" section on page 1 of form 200, the information requested on the ultimate parent company of the multinational group, whether it is resident in Spanish territory or abroad.