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Practical Manual of Companies 2022.

Identification number of the parent entity (in the case of groups made up of subsidiaries only)

All entities that mark box [00010] on page 1 of form 200, in the case of groups whose dominant entity resides abroad or are subject to regional regulations, must record in the field called "Identification number of the dominant entity (in the case of groups made up only of dependent entities)" of the "Tax group" section of said page 1, the identification number of the dominant entity of the group to which they belong.

In the event that the entity is non-resident in Spanish territory and does not have NIF assigned in Spain, the equivalent of the NIF of the country of residence must be entered, preceded by the two letters of the code ISO of said country (the list of countries and territories and ISO code appears at the end of Chapter 3 of this Manual).