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Practical Manual of Companies 2022.

Box 00009 Parent company in tax group

Entities that pay taxes in the tax consolidation regime, including cooperative groups , established in Chapter VI of Title VII of the LIS will check this box. ##2##and in Royal Decree 1345/1992, of November 6, which lays down rules for the adaptation of the provisions that regulate taxation on the consolidated profit of groups of cooperative societies, respectively, to indicate whether said reporting entity It is the dominant entity or head of the tax group.

Entities that check this box must also complete box [00040] “Tax group number ” in the “Tax group” section on page 1 of form 200, in order to identify the group. prosecutor 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) » in the “Tax group” section on page 1 of form 200 intended to be completed exclusively by entities that have checked the boxes [ 00009] “Dominant entity of tax group” or [00010] “Dependent entity of tax group ”.

The entities that check the box [00009] must not complete the data on pages 15 to 20 quater, 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, section "Reversal of losses due to impairment of securities representing participation in capital or own funds of entities pending reversal" on page 20 bis, and the section relating to the "Application of results" on page 20 quater.

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

Keep in mind:

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

In relation to the Corporate Tax declaration, these entities must present two forms 200 , one for the part of the tax base to which the tax rate will be applied. of the ZEC (in which they must not check the box [00009], but the 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 that The special consolidation regime will apply (in which you must check the box [00009], but not the box [00079]).

You can consult the instructions for completing form 200 for these cases in Chapter 7 and Chapter 12 of this Practical Manual.