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 "Tax group" section of said page 1, the tax identification number (NIF) of the representative/dominant entity, 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 reported by the reporting entity.

Therefore, groups whose dominant entity is not resident abroad and is not subject to the local regulations , must record the NIF of the dominant entity. However, groups whose dominant entity resides abroad or is subject to regional regulations must record the NIF of the representative entity at the time of submitting the forms.