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Practical Manual of Companies 2022.

Commercial group (box 00081)

Entities that have checked the box [00081] “Multinational group subsidiary” in the “Other characters” subsection on page 1 of form 200, must complete the mandatory in the “Commercial Group” section of said page 1, the following information about the ultimate parent company of the multinational group to which it belongs:

  • Tax Identification Number (NIF) or in the event that said entity does not have a NIF in Spain, it must enter the equivalent from another country, indicating the country or jurisdiction to which the NIF corresponds consigned.

  • Country code: The list of countries encoded with two alphabetic characters (excluding ES) will be displayed. It is advisable to complete this field first since, depending on the value completed, the NIF field will be validated or not.

  • Name or company name : It will be completed automatically if the NIF has been validated. Otherwise, any numerical or alphabetical value will be accepted.

  • Country or jurisdiction of tax residence: The list of countries encoded with two alphabetic characters will be displayed (without excluding ES). It may be the same or different from the completed country code.