Tax identification number of the representative/dominant entity (included in the tax group)

In addition to the tax group number, the entities that have marked the boxes [00009] or [00010] on page 1 of form 200, must enter in the section “Tax group” of said page 1, the tax identification number (NIF) of the representative entity /dominant, included in the tax group.

If you check the box [00009] , the NIF of the reporting entity, recorded in the identification section, will be transferred directly. If box [00010] has been checked, it must be entered by the reporting entity.

Therefore, groups whose dominant entity is not resident abroad or subject to regional regulations must enter the NIF of the dominant entity. On the other hand, groups whose dominant entity resides abroad or is subject to regional regulations must enter the NIF of the representative entity in the time of presentation of the models.