Types of tax return

Box 00009 Parent company in tax group

Entities that pay taxes under the Tax Consolidation Regime, including cooperative groups, established in Chapter VI of Title VII of the LIS and in Royal Decree 1345/1992, will check this box. respectively, to indicate whether said reporting entity is the dominant entity of the tax group.

Entities that check this box must also complete box [00040] «Tax group number » of the "Tax group" section on page 1 of form 200, in order to identify the tax group to which they belong.

If this box is checked, the NIF of the reporting entity , entered in the identification section, will be directly transferred to the field called « NIF of the representative/dominant entity (included in the tax group) », from the “Tax group” section on page 1 of form 200 intended to be completed exclusively by the entities that have checked the boxes [00009] "Dominant entity of tax group" or [00010] "Dependent entity of tax group".

Entities that check the box [00009] must not complete the data on pages 15 to 20c, except for the section “Details of corrections to the result of the profit and loss account (excluding correction for Corporate Tax) (completion required). for all adjustments on pages 12 and 13)" on page 19, the section "Reversal of losses due to impairment of securities representing participation in the capital or equity of entities pending reversal" on page 20 bis, and the section relating to the “Application of results” on page 20c.

In the case of cooperative groups they must also not complete the detail table for compensation of fees on page 22 of form 200.

Box 00010 Subsidiary company in tax group

Entities that pay taxes under the Tax Consolidation Regime, including cooperative groups, established in Chapter VI of Title VII of the LIS and in Royal Decree 1345/1992, respectively, will mark this box to indicate whether said reporting entity is a dependent entity within the tax group.

Entities that check this box must complete the box [00040] “Tax group number » of the “Tax group” section on page 1 of the form 200, in order to identify the tax group to which they belong.

If the box [00010] has been checked, the reporting entity must enter the NIF of the dominant or representative entity (in the case of groups made up only of dependent entities) in the field called « NIF of the representative/dominant entity (included in the tax group) » , from the “Tax Group” section on page 1 of form 200.

In addition, entities that check box [00010] on page 1 of form 200 must enter, in the case of groups whose dominant entity resides abroad or are subject to regional regulations , the identification number of the dominant entity of the group to which they belong, in the field « Identification number of the dominant entity (in the case of groups made up only of dependent entities) » , from the “Tax group” section on page 1 of form 200.

Entities that check the box [00010] must only complete on pages 15 to 20 ter of form 200, the sections relating to the application of results, the details of the corrections to the result of the profit and loss account on page 19 , as well as the section on reversal of losses due to impairment of securities representing participation in the capital or equity of entities pending reversal on page 20 bis.

In the case of cooperative groups, they must not complete the detail table for compensation of fees on page 22 of form 200.