Box 00009 Parent company in tax group

This box will be checked by entities that pay taxes under the fiscal consolidation regime, including cooperative groups , established in Chapter VI of Title VII of the LIS and in Royal Decree 1345/1992, of November 6, which dictates rules for the adaptation of the provisions that regulate taxation on consolidated profits to groups of cooperative societies, respectively, to indicate whether said reporting entity is the dominant entity or head of the tax group.

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

If this box is checked, the NIF of the reporting entity , entered in the identification section, will be directly transferred to the field called «NIF of the representative/dominant entity (included in the tax group) » in the «Tax group» section on page 1 of form 200, intended to be completed exclusively by entities that have checked the boxes [00009] «Dominant entity of tax group» or [00010] «Subsidiary entity of tax group ».

Entities that tick box [00009] must not complete the data on pages 15 to 20 quater, except for the section “Details of corrections to the result of the profit and loss account (excluding the correction for corporate tax) (mandatory for all adjustments on pages 12 and 13)” on page 19, the section “Reversal of impairment losses on securities representing participation in the capital or equity of entities pending reversal” on page 20 bis, and the section relating to the “Allocation of results” on page 20 quater.

In the case of cooperative groups they will also not have to complete the quota compensation detail table on page 22 of form 200.