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Practical Handbook for Companies 2021

Box 00010 Subsidiary 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, which lays down rules for the adaptation of the provisions regulating the taxation of consolidated profit to groups of cooperative societies, respectively, to indicate whether the reporting entity is a dependent entity within the tax group.

Entities that tick this box must 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 box [00010] has been ticked, the reporting entity should enter the TIN of the parent entity or representative (in the case of groups consisting only of dependent entities) in 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.

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

Entities that tick box [00010] must 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.

In the case of the groups of co-operatives, they should also not fill in the box "Details of 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 should 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 [00010] 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 [00010] 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.