Skip to main content
Practical Manual of Companies 2020.

Tax group number (box 00040)

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

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

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

    The first, second, third and fourth characters will be digits and will coincide with the sequential number given when registering. This number will fit the slash, and must be completed with zeros to its 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 digit will coincide with the year of registration of the group.

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

    If the 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 last day of the tax period subject to declaration.

    If the 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 being declared as recorded in the group census.

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

  • If the taxpayer has selected Araba tax group, the structure of the group number 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 Gipuzkoa tax group, the structure of the group number 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 white "" without the possibility of completion, the second, third, fourth and fifth will be digits to be completed by the declarant, they will adjust to B, completed with zeros to the left if the number of digits entered is not 5, and the sixth the letter "B".

  • If the taxpayer has selected Navarra tax group, the structure of the group number 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".