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Practical Manual of 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 checked the boxes [00009] “Parent entity of tax group” or [00010] “Entity dependent on tax group" on page 1 of form 200, they must enter in the "Tax group" section of said page 1, the NIF of the representative/dominant entity , included in the tax group.

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

Therefore, groups whose dominant entity is not resident abroad or subject to regional regulations must enter the NIF of the dominant entity. On the other hand, the groups whose dominant entity resides abroad or is subject to regional regulations , must enter the NIF of the representative entity at the time of presentation of the models.