Box 00010 Subsidiary company in tax group
This box will be checked by the entities that pay taxes under the Fiscal Consolidation Regime, including groups of cooperatives , established in Chapter VI of Title VII of the LIS and in Royal Decree 1345/1992, which establishes rules for the adaptation of the provisions that regulate taxation on consolidated profits to groups of cooperative societies, respectively, to indicate whether said reporting entity is a dependent entity within the tax group.
Entities that check this box must 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.
If box [00010] has been checked, the reporting entity must enter the NIF of the parent or representative entity (in the case of groups consisting only of dependent entities) in the field called "NIF of the representative/parent entity (included in the tax group)" , in the "Tax group" section on page 1 of form 200.
In addition, entities that check box [00010] on page 1 of Form 200 must enter, in the case of groups whose parent entity is located abroad or is subject to regional regulations , the identification number of the parent entity of the group to which they belong, in field "Identification number of the parent entity (in the case of groups made up only of dependent entities)" , in the "Tax group" section on page 1 of Form 200.
Entities that mark box [00010] must only complete the sections on pages 15 to 20 ter 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 will also not have to complete box "Details of quota compensation" on page 22 of form 200.
Keep in mind:
With effect for tax periods beginning on or after 1 January 2018, the 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 forms 200 , one for the part of the taxable base to which the ZEC tax rate will be applied (in which they must not check box [00010], but rather box [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 check box [00010], but not box [00079]).
You can consult the instructions for completing Form 200 for these cases in Chapter 7 and in Chapter 12 of this Practical Manual.