Tax group number (box 00040)

All entities that mark the boxes [00009] or [00010] on page 1 of form 200 must complete the box [00040] (tax group number) in the “Tax group” section of said page 1, in order to identify the tax group to which they belong.

The tax group number will be composed of seven characters that may be numbers, letters or symbols:

• If the taxpayer has selected the tax group in accordance with state regulations, the group number structure will be as follows:

  The first, second, third and fourth characters will be digits and will match the sequential number given when registering. This number will wrap around the slash, and must be filled with zeros to the left if the number of digits is less than 4. The fifth character will be, in any case, a forward slash "/". The sixth and seventh digits will match the year of registration of the group.

  For example: If the group number is 25/99, "0025/99" should be entered.

  Once the format is correct, in the case of groups created in accordance with state regulations, the group number will be validated against the census.

  If box [00009] has been checked, the group number and the NIF of the dominant entity, which is the reporting entity of form 200, must match what is reflected in the census on the last day of the tax period to be reported.

  If box [00010] has been checked, the group number must match the one in which the reporting entity was a dependent entity during the tax period subject to declaration that appears in the group census.

• If the taxpayer has selected the Araba tax group, the group number structure will be as follows:

  The first three characters will be digits, the fourth a slash "/", the fifth and sixth will be digits, and the seventh the letter "A".

• If the taxpayer has selected the Gipuzkoa tax group, the group number structure will be as follows:

  The first three characters will be digits, the fourth a slash "/", the fifth and sixth will be digits, and the seventh the letter "G".

• If the taxpayer has selected the Bizkaia tax group, the structure of the group number will be as follows:

  The first character will be a blank "" with no possibility of filling in. The second, third, fourth and fifth characters will be digits to be completed by the declarant, they will correspond to the letter B, being completed with zeros to the left if the number of digits entered is not 5, and the sixth character will correspond to the letter "B".

• If the taxpayer has selected the Navarra tax group, the group number structure will be as follows:

  The first six characters will be digits, letters or symbols to be completed by the declarant and the seventh, the letter "N".