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Practical Handbook for Companies 2021

Identification number of the parent entity (in the case of groups made up of subsidiaries only)

All entities that tick the box [00010] "Subsidiary entity of tax group" on page 1 of form 200, in the case of groups whose parent entity resides abroad or is subject to provincial regulations, must enter in the section "Tax group" on said page 1, the identification number of the parent entity of the group to which they belong.

In the event that the entity is not resident in Spanish territory and has not been assigned a NIF in Spain, the equivalent of the NIF of the country of residence should be entered, preceded by the two letters of the code ISO of that country (the list of countries and territories and ISO code appears at the end of Chapter 3 of this Manual).