Declaration characters (page 1 of Form 200)

Firstly, cooperative societies that apply the special regime provided for in Law 20/1990, based on their classification, must check one of the following boxes on page 1 of form 200:

• Box [00017] Protected cooperative

  Cooperatives that are considered protected will check this box, in accordance with the provisions of article 6 of Law 20/1990.

• Box [00018] Specially protected cooperative

  Cooperatives that are considered specially protected must check this box, as they comply with the requirements set out in article 7 of Law 20/1990.

• Box [00080] Unions, federations and confederations of cooperatives

  This box will be checked by the unions, federations and confederations of cooperatives that, in accordance with the provisions of article 79 of Law 27/1999, of July 16, on Cooperatives, are formed by cooperatives of any type and class that constitute companies, groups, consortia and unions among themselves, or with other natural or legal persons, public or private, formalizing agreements or agreements, for the best fulfillment of their corporate purpose and for the defense of their interests.

  Remember:

  As established in article 36.b) of Law 20/1990, these entities will pay Corporate Tax under the regime of partially exempt entities regulated in Chapter XIV of Title VII of the LIS .

• Box [00019] Rest of cooperatives

  This box will be checked by cooperatives that do not have the status of fiscally protected cooperative due to incurring any of the causes of loss of said status established in article 13 of Law 20/1990.

• Boxes [00009] and [00010] Cooperative groups

  The groups of cooperatives that pay taxes in the Fiscal consolidation regime regulated in Chapter VI of Title VII of the LIS and in Royal Decree 1345/1992, of November 6, by which rules are issued for the adaptation of the provisions that regulate taxation on consolidated profits to groups of cooperative societies, they must mark these boxes as follows:

  1. Box [00009] “Dominant entity of tax group”

     This box must be checked to indicate whether the reporting cooperative society is the dominant entity or head entity of the tax group.

     Entities that check this box must also complete box [00040] “Tax group number” in the “Group” section on page 1 of form 200, in order to identify the tax group to which they belong (to know how to complete this box, see the section « Group » in Chapter 2 of this Manual).

     If this box is checked, the NIF of the reporting cooperative society, entered in the identification section, will be directly transferred to the field on page 1 of form 200 called "NIF of the representative/dominant entity (included in the tax group)", which can only be completed by entities that have checked the boxes [00009] "Dominant entity of tax group" or [00010] "Dependent entity of tax group" (to know How to complete this field, see the section « Group » in Chapter 2 of this Manual).

     Cooperative societies that mark this box must not complete the data on pages 15 to 20 ter, except page 19, regarding the application of results, the details of the corrections to the result of the profit and loss account, and page 20 bis, in the section on reversal of losses due to impairment of securities representing participation in the capital or equity of entities pending reversal.

  2. Box [00010] “Entity dependent on tax group”

     This box must be checked to indicate whether the reporting cooperative society is the dependent entity within the tax group.

     Cooperative societies that check this box must complete box [00040] “Tax group number” of the “Group” section on page 1 of the form 200, in order to identify the tax group to which they belong (to know how to complete this box, see the section « Group » in Chapter 2 of this Manual).

     If the box [00010] has been checked, the reporting cooperative society must enter the NIF of the dominant or representative cooperative society (in the case of groups made up only of dependent cooperative societies) in the field called "NIF of the representative/dominant entity (included in the tax group)" of the "Group" section on page 1 of form 200 (to learn how to complete this field, see the section " Group » in Chapter 2 of this Manual).

     In addition, cooperative societies that check box [00010] on page 1 of form 200 must enter in the case of groups whose cooperative society resides abroad or is subject to regional regulations, the identification number of the cooperative society of the group to which they belong, in field «Identification number of the dominant entity (in the case of groups made up only of dependent entities)» from the “Group” section on page 1 of form 200 (to learn how to complete this field, see the “ Group ” section in Chapter 2 of this Manual).

     Cooperative societies that mark this box must only complete on pages 15 to 20 ter of form 200, the sections related to the application of results, the details of the corrections to the account result of profits and losses on page 19, as well as the section on reversal of losses due to impairment of securities representing participation in the capital or equity of entities pending reversal on page 20 bis.

     Cooperative societies must not complete the “Details of quota compensation” box on page 22 of form 200.

• Multinational cooperative group

  In the event that a group of cooperatives constitutes a multinational, they must check the following boxes:

  1. Casilla [00081] Multinational group subsidiary

     Cooperative societies that are part of a multinational group will check this box, regardless of their taxation in the Tax 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:

     Cooperative societies that check this box must complete, 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 ( You can consult how the section « Group » is completed in Chapter 2 of this Practical Manual).

  2. Box [00082] Parent company of the last multinational group

     Cooperative societies that are part of a multinational group will mark this box, regardless of their taxation in the tax consolidation regime regulated in Chapter VI of Title VII of the LIS, to indicate whether said reporting entity is the dominant entity. or head of the multinational group.