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Practical Manual of Companies 2022.

Chapter 7. Completion of Form 200 for entities that form part of a group taxed under the tax consolidation scheme

This Chapter will develop the most important aspects regarding the completion of form 200 for companies that are part of a group that pays taxes under a tax consolidation regime.

For more detailed information, it is recommended to consult the instructions that accompany form 220 of declaration under the tax consolidation regime, at the electronic headquarters of the State Tax Administration Agency (electronic address: ), through the “Home/Help/Computer Consultations/Corporate Tax - Technical Help” option.

  1. Completion of page 1 of form 200
  2. Taxation of branches in the Canary Islands Special Zone of entities taxed under the consolidated tax system
  3. Calculation of individual and group taxable bases
  4. Determination of the taxable base and the gross tax liability under the individual taxation scheme, for the application of the limits established in Articles 67, sections c), d) and e), and 71.2 of the LIS
  5. Failure to complete the carry-over tables in form 200
  6. Other adjustment boxes of form 200 (pages 12 and 13)