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Practical Manual of Companies 2022.

Box 00081 Subsidiary multinational group

Entities that are part of a multinational group will check this box, regardless of their taxation in the Fiscal Consolidation Regime regulated in Chapter VI of Title VII of the LIS , to indicate whether said Reporting entity is a dependent entity within the multinational group .

Entities that check this box must complete in the "Mercantile group" section on page 1 of form 200, the information requested about the ultimate parent company of the multinational group, whether it is a resident in Spanish territory as if you reside abroad (you can consult in this Chapter how this information is completed within the section « Commercial Group »).