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Practical Handbook for Companies 2021

Types of tax return

Box 00009 Parent company in tax group

Check this box for entities taxed 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, to indicate whether the reporting entity is the parent entity of the tax group.

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

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

Entities that tick box [00009] should not complete the data on pages 15 to 20c, except for the section "Details of adjustments to the profit and loss account result (excluding the adjustment for corporate income tax) (compulsory for all adjustments on pages 12 and 13)" on page 19, the section "Reversal of impairment losses on securities representing holdings in the capital or own funds of entities pending reversal" on page 20a, and the section relating to "Appropriation of profit or loss" on page 20c.

In the case of the groups of co-operatives they should also not fill in the table detailing the compensation of quotas on page 22 of form 200.

Box 00010 Subsidiary company in tax group

Check this box for entities taxed under the consolidated tax regime, including cooperative groups, established in Chapter VI of Title VII of the LIS and in Royal Decree 1345/1992, respectively, to indicate whether the reporting entity is a dependent entity within the tax group.

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

If box [00010] has been ticked, the reporting entity shall enter the TIN of the parent or representative entity (in the case of groups consisting only of dependent entities) in the field entitled "TIN of the representative/parent entity (included in the tax group)", in the section "Tax group" on page 1 of form 200.

In addition, entities that tick box [00010] on page 1 of form 200 must enter, in the case of groups whose parent entity resides abroad or is subject to provincial regulations, the identification number of the parent entity of the group to which they belong, in the field "Identification number of the parent entity (in the case of groups made up only of dependent entities)", in the section "Tax group" on page 1 of form 200.

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

In the case of groups of cooperatives, they must also not fill in the table detailing the compensation of quotas on page 22 of form 200.

To be noted:

With effect for tax periods beginning on or after 1 January 2018, branches in the Canary Islands Special Zone (ZEC) of entities with tax residence in Spain that apply the special tax rate for this zone may form part of a tax group that applies the tax consolidation regime provided for in the LIS.

In relation to the corporate income tax return, these entities must file two forms 200, one for the part of the tax base to which the ZEC tax rate is to be applied (in which should not tick box [00010], but box [00079] "ZEC entity in tax consolidation"), and another form 200 for the part of the tax base that is not taxed at the special rate and which is going to apply the special consolidation regime (in which should tick box [00010], but not box [00079]).