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Practical Handbook for Companies 2021

Tax identification number of the representative/dominant entity (included in the tax group)

In addition to the tax group number, entities that have ticked the boxes [00009] "Parent entity of tax group" or [00010] "Subsidiary entity of tax group" on page 1 of form 200, must enter in the section "Tax group" on said page 1, the NIF of the representative/dominant entity, included in the tax group.

If box [00009] is ticked, the tax identification number of the reporting entity, entered in the identification section, shall be transferred directly.If box [00010] has been ticked, it shall be entered by the reporting entity.

Therefore, groups whose parent entity is not resident abroad and is not subject to the foral regulations, should enter the NIF of the parent entity. On the other hand, the groups whose parent entity resides abroad or is subject to the foral regulations, must enter the NIF of the representative entity at the time of filing the forms.