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

In addition to the tax group number, entities that have checked the boxes [00009] or [00010] on page 1 of form 200, must enter in the "Fiscal group" section of said page 1, the tax identification number (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.

In this way, groups whose dominant entity is not resident abroad or subject to regional regulations must enter the NIF of the dominant entity. Otherwise, that is, groups whose dominant entity resides abroad or are subject to regional regulations, must enter the NIF of the representative entity.