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Practical Manual of Companies 2021.

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

All entities that check the box [00010] “Dependent entity of tax group” on page 1 of form 200, in the case of groups whose dominant entity resides in abroad or are subject to regional regulations , must enter in the "Tax group" section of said page 1, the identification number of the dominant entity of the group that belong.

In the event that the entity is non-resident in Spanish territory and does not have NIF assigned in Spain , the must be entered. equivalent to the NIF of the country of residence , preceded by the two letters of the ISO code of said country (the list of countries and territories and ISO code appears at the end of the Chapter 3 of this Manual).