Box 00009 Parent company in tax group

Entities that pay taxes under the tax consolidation regime, including cooperative groups , established in Chapter VI of Title VII of the LIS will check this box. ##2##and in Royal Decree 1345/1992, of November 6, which lays down rules for the adaptation of the provisions that regulate taxation on the consolidated profit of groups of cooperative societies, respectively, to indicate whether said reporting entity It 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 group. prosecutor 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] “Dependent entity of tax group ”.

The entities that check the 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 correction for Corporate Tax) (completion required for all adjustments on pages 12 and 13)" on page 19, section "Reversal of losses due to impairment of securities representing participation in capital or own funds of entities pending reversal" on page 20 bis, and the section relating to the "Application of results" on page 20 quater.

In the case of cooperative groups they must also not complete the detail table for compensation of fees on page 22 of form 200.