11.1.1.1 Declaration characters

Code 00009 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 LIS and in the RD. 1345/1992, respectively, to indicate whether said reporting entity is the dominant entity of the tax group.

Code 00010 Entity dependent on tax group

This key will be marked by the entities that pay taxes in the Tax Consolidation Regime, including cooperative groups, established in Chapter VI of Title VII of the LIS and in RD 1345/1992, respectively, to indicate if said reporting entity is an entity. dependent within the tax group.