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

In addition to the tax group number, entities that have marked the boxes [00009] or [00010] on page 1 of form 200, must include 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 box [00009] is checked, 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.

In this way, groups whose parent company is not resident abroad and is not subject to regional regulations must record the NIF of the parent company. Otherwise, that is, groups whose parent entity resides abroad or is subject to regional regulations must record the NIF of the representative entity.