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Practical Manual of Companies 2022.

Box 00010 Subsidiary 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, 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 is a dependent entity within of the tax group.

Entities that check this box must complete box [00040] "Tax group number " in the "Tax group" section on page 1 of 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 entity or representative (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) ", in the "Tax group" section on page 1 of the model 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 also not complete the “Details of quota compensation” table 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 [00010], 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 they must check the box [00010], 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.