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Practical Handbook for Companies 2021

Tax group number (box 00040)

All entities that tick the boxes [00009] or [00010] of the sub-section "Other characters" on page 1 of form 200, must complete in the section "Tax group" on said page 1, box [00040] (tax group number) in order to identify the tax group to which they belong.

El número de grupo estará compuesto de siete caracteres que podrán ser números, letras o símbolos:

  • Si el contribuyente ha seleccionado grupo fiscal conforme a normativa estatal, la estructura del número de grupo será la siguiente:

    The first, second, third and fourth characters shall be digits and shall coincide with the sequential number given at registration.This number shall be set to the slash and shall be completed with zeros to its left if the number of digits is less than 4.The fifth character shall in any case be a forward slash "/". The sixth and seventh digit will coincide with the year of registration in the group.

    Once the format is correct, in the case of groups created in accordance with state regulations, the group number will be validated with respect to the census.

    If box [00009] has been ticked, the group number and the NIF of the parent entity, which is the entity reporting on form 200, must coincide with what is reflected in the census on the last day of the tax period being reported.

    If box [00010] has been ticked, the group number must be the same as the group number under which the reporting entity was a dependent entity during the tax period being reported in the group census.

    For example: If the group number is 25/99, "0025/99" should be entered.

  • If the taxpayer has selected the Álava tax group, the structure of the group number will be as follows:

    The first three characters shall be digits, the fourth a slash "/", the fifth and sixth digits and the seventh the letter "A".

  • If the taxpayer has selected the Guipúzcoa tax group, the structure of the group number will be as follows:

    The first three characters shall be digits, the fourth shall be a slash "/", the fifth and sixth shall be digits and the seventh shall be the letter "G".

  • If the taxpayer has selected Vizcaya tax group, the structure of the group number will be as follows:

    The first character shall be a blank "" with no possibility of completion, the second, third, fourth and fifth digits shall be digits to be completed by the declarant, they shall follow the letter "B" and shall be completed with zeros to the left if the number of digits entered is not 5, and the sixth character shall be the letter "B".

  • Si el contribuyente ha seleccionado grupo fiscal de Navarra, la estructura del número de grupo será la siguiente:

    The first six characters shall be digits, letters or symbols to be completed by the declarant and the seventh character shall be the letter "N".