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

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

If box [00009] is checked, the NIF of the reporting entity, recorded in the identification section, will be transferred directly. If box [00010] has been checked, it must be reported by the reporting entity.

Therefore, groups whose dominant entity is not resident abroad and is not subject to the local regulations , must record the NIF of the dominant entity. However, groups whose dominant entity resides abroad or is subject to regional regulations , must record the NIF of the representative entity at the time of submitting the forms.