Notification of net revenues in the tax period
The controlling entities of a commercial group, non-resident taxpayers who have obtained income in Spain through a permanent establishment, credit institutions, insurance companies, collective investment institutions and mutual guarantee companies must complete the section "Notification of net turnover" on page 21 of Form 200, as detailed below.
1.Groups of companies within the meaning of Article 42 of the Commercial Code (including credit institutions and insurance companies)
When the declarant is the parent entity of a group of companies under the terms of Article 42 of the Commercial Code, it must enter in box  the net turnover referring to the set of entities belonging to the group.
If the tax period referred to in the turnover was less than the calendar year, the amount shall be raised per year.
The obligation set out in this section also extends to credit institutions and insurance companies in accordance with the accounting consolidation rules applicable to them in each case.
In this paragraph, the declarant shall indicate the tax identification number (tax identification number) of all the entities that are part of the merchant group (or equivalent to the tax identification number of the country of residence, if it does not have a tax identification number in Spain), except that of the dominant or declarant company.
2.Non-residents with more than one permanent establishment in Spain
When the declarant is a non-resident income taxpayer who obtains income through a permanent establishment, and this taxpayer is also the owner of other permanent establishments located in Spanish territory, the net turnover of all the permanent establishments of the same individual or entity must be entered in the box .
This amount shall be obtained from the sum of the amounts entered in box  "Net turnover (N, A, P)" on page 7 of form 200 for the same tax period, corresponding to each of the permanent establishments making up this group.
When the holder is a natural person, the number of permanent establishments through which he/she operates must be completed.
When the holder is an entity, the tax identification number (NIF) of all the permanent establishments located in Spanish territory must be entered, except for the one corresponding to the permanent establishment to which the declaration refers.
3.Credit institutions, insurance companies, collective investment undertakings and mutual guarantee companies
Taxpayers who are credit institutions, insurance companies, collective investment institutions or mutual guarantee companies, and who for this reason have respectively ticked boxes , ,  and  on page 1 of form 200, must enter in box  the net amount of turnover in the financial year 2021.