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Practical Handbook for Companies 2021

Box 00009 Parent company in tax group

Check this box for entities taxed under the tax consolidation regime, including groups of cooperatives, established 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, respectively, to indicate whether the reporting entity is the parent entity or head of the tax group.

Entities that tick this box must also complete box [00040] "Tax group number" in the section "Tax group" 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 entity, entered in the identification section, shall be transferred directly to the field entitled "TIN of the representative/dominant entity (included in the tax group)" in the section "Tax group" on page 1 of form 200 to be completed exclusively by the entities that have ticked boxes [00009] "Parent entity of tax group" or [00010] "Subsidiary entity of tax group".

Entities that tick box [00009] should not complete the data on pages 15 to 20c, except for the section "Details of adjustments to the profit and loss account result (excluding the adjustment for Corporate Income Tax) (compulsory for all adjustments on pages 12 and 13)" on page 19, the section "Reversal of impairment losses on securities representing the equity of entities pending reversal" on page 20a, and the section relating to "Appropriation of profit or loss" on page 20c.

In the case of the groups of co-operatives they should also not fill in the table detailing the compensation of quotas on page 22 of form 200.

A tener en cuenta:

With effect for tax periods beginning on or after 1 January 2018, the branches in the Canary Islands Special Zone (ZEC) of entities with tax residence in Spain that apply the special tax rate of this zone, may form part of a tax group that applies the tax consolidation regime provided for in the LIS.

In relation to the corporate income tax return, these entities must file two forms 200, one for the part of the taxable income to which the ZEC tax rate is to be applied (in which box [00009] should not be ticked, but box [00079] "ZEC entity in tax consolidation"), and another form 200 for the part of the taxable income that is not taxed at the special rate and which is going to apply the special consolidation regime (in which box [00009] should be ticked, but not box [00079]).

You can consult the instructions for completing form 200 for these cases at Chapter 7 and at Chapter 12 of this Practical Manual.