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Practical Handbook for Companies 2021

Declaration characters (page 1 of Form 200)

Firstly, cooperative societies applying the special regime provided for in Law 20/1990, according to their classification, must tick one of the following boxes on page 1 of form 200:

  • Box [00017] Protected cooperative

    This box is to be ticked by cooperatives that are considered protected cooperatives, in accordance with the provisions of Article 6 of Law 20/1990.

  • Box [00018] Specially protected cooperative

    This box must be ticked by cooperatives that are considered to be specially protected, as they meet the requirements of Article 7 of Law 20/1990.

  • Box [00080] Unions, federations and confederations of cooperatives

    This box must be ticked by unions, federations and confederations of cooperatives which, in accordance with the provisions of Article 79 of Law 27/1999, of 16 July 1999, on Cooperatives, are made up of cooperatives of any type and class that form companies, groupings, consortiums and unions among themselves, or with other natural or legal persons, public or private, formalising agreements or arrangements, for the better fulfilment of their corporate purpose and for the defence of their interests.

    Remember:

    As established in article 36.b) of Law 20/1990, these entities will pay corporate income tax under the regime for partially exempt entities regulated in Chapter XIV of Title VII of the LIS.

  • Box [00019] Other cooperatives

    Check this box if the co-operatives do not have the status of fiscally protected co-operative due to any of the causes for loss of this status established in Article 13 of Law 20/1990.

  • Boxes [00009] and [00010] Cooperative groups

    Groups of cooperatives taxed under the tax consolidation regime regulated in Chapter VI of Title VII of the LIS and in Royal Decree 1345/1992, of 6 November, which lays down rules for the adaptation of the provisions regulating taxation on consolidated profit to groups of cooperative societies, should tick these boxes as follows:

    1. Box [00009] "Parent entity of tax group".

      This box should be ticked to indicate whether the reporting co-operative society is the parent entity or head entity of the tax group.

      Entities that tick this box must also complete box [00040] "Tax group number" in the "Group" section on page 1 of form 200, in order to identify the tax group to which they belong.

      If this box is ticked, the TIN of the reporting cooperative society, entered in the identification section, shall be transferred directly to the field on page 1 of form 200 called "TIN of the representative/dominant entity (included in the tax group)" which can only be completed by the entities that have ticked boxes [00009] "Parent entity of tax group" or [00010] "Subsidiary entity of tax group".

      Cooperative societies that tick this box should not complete the data on pages 15 to 20b, except for page 19, in relation to the application of results, the detail of the corrections to the profit and loss account result, and page 20a, in the section on the reversal of losses due to impairment of securities representing holdings in the capital or own funds of entities pending reversal.

    2. Box [00010] "Subsidiary of tax group".

      This box should be ticked to indicate whether the reporting co-operative society is the dependent entity within the tax group.

      Cooperative societies that tick this box must complete box[00040] "Tax group number" in the "Group" section on page 1 of form 200, in order to identify the tax group to which they belong.

      If box [00010] has been ticked, the reporting cooperative society must enter the tax identification number of the parent or representative cooperative society (in the case of groups made up only of dependent cooperative societies) in the field entitled "Tax identification number of the representative/dominant entity (included in the tax group)" in the "Group" section on page 1 of form 200.

      In addition, cooperative companies that tick box [00010] on page 1 of form 200, should in the case of groups whose cooperative company resides abroad or is subject to provincial regulations, enter the identification number of the cooperative company of the group to which they belong, in the field "Identification no. of the parent company (in the case of groups made up only of dependent entities)" in the section "Group" on page 1 of form 200.

      Cooperative societies that tick this box should only complete on pages 15 to 20b of form 200, the sections relating to the application of results, the detail of the corrections to the profit and loss account result on page 19, as well as the section on the reversal of losses due to impairment of securities representing participation in the capital or in the equity of entities pending reversal on page 20a.

      Co-operative societies should not complete the table "Details of compensation of quotas" on page 22 of form 200.

  • Multinational cooperative group

    In the case of a group of cooperatives forming a multinational, the following boxes should be ticked:

    1. Box [00081] Subsidiary of multinational group

      Cooperative societies forming part of a multinational group, regardless of their taxation under the tax consolidation regime regulated in Chapter VI of Title VII of the LIS, should tick this box to indicate whether the reporting entity is a dependent entity within the multinational group.

      Remember:

      Cooperative societies that tick this box must fill in the "Group" section on page 1 of form 200, the information requested on the ultimate parent company of the multinational group, whether it is resident in Spanish territory or abroad (see how to fill in the section "Group" in Chapter 2 of this Practical Manual).

    2. Box [00082] Parent company ultimate multinational group

      This box should be ticked by cooperative societies forming part of a multinational group, regardless of whether they are taxed under the tax consolidation regime regulated in Chapter VI of Title VII of the LIS, to indicate whether the reporting entity is the parent entity or head of the multinational group.