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Practical Manual of Companies 2020.

Box 00081 Subsidiary multinational group

Entities that are part of a multinational group will check this box, 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 .

The entities 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 as if you reside abroad (you can consult in this Chapter how this information is completed within the section « Group »)