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Practical Handbook for Companies 2021

Box 00081 Subsidiary multinational group

Check this box for entities that are part of a multinational group, regardless of their taxation under the tax consolidation regime regulated in Chapter VI of Title VII of the LIS, to indicate whether the reporting entity is a dependent entity within the multinational group.

Entities that tick this box must fill in the section "Business group" 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 (you can consult in this same Chapter how to fill in this information in the section "Business group").