Declaration characters (page 1 of Form 200)

Firstly, cooperative societies that apply the special regime provided for in Law 20/1990, depending on their classification, must mark one of the following boxes on page 1 of form 200:

• Box [00017] Protected Cooperative

  This box will be checked by cooperatives that are considered protected, in accordance with the provisions of article 6 of Law 20/1990.

• Box [00018] Specially protected cooperative

  This box must be checked by cooperatives that are considered to be especially protected, as they meet the requirements set out in Article 7 of Law 20/1990.

• Box [00080] Unions, federations and confederations of cooperatives

  This box will be checked by unions, federations and confederations of cooperatives that, in accordance with the provisions of article 79 of Law 27/1999, of July 16, on Cooperatives, are formed by cooperatives of any type and class that form companies, groups, consortia and unions among themselves, or with other physical or legal persons, public or private, formalizing agreements or accords, for the best fulfillment of their corporate purpose and for the defense of their interests.

  Remember:

  As established in article 36.b) of Law 20/1990, these entities will pay Corporate Tax under the partially exempt entities regime regulated in Chapter XIV of Title VII of the LIS .

• Box [00019] Other cooperatives

  This box will be checked by cooperatives that do not have the status of fiscally protected cooperative due to incurring in any of the causes of loss of said status established in article 13 of Law 20/1990.

• Casillas [00009] and [00010] Cooperative groups

  Cooperative groups that pay taxes under the fiscal consolidation regime regulated in Chapter VI of Title VII of the LIS and in Royal Decree 1345/1992, of November 6, which establishes rules for the adaptation of the provisions that regulate taxation on consolidated profits to groups of cooperative societies, must check these boxes as follows:

  1. Box [00009] "Dominant entity of a tax group"

     This box must be checked to indicate whether the reporting cooperative society is the dominant entity or the head entity of the tax group.

     Entities that check this box must also complete box [00040] “Tax group number ” in the “Group” section on page 1 of Form 200, in order to identify the tax group to which they belong.

     If this box is checked, the NIF of the reporting cooperative society, entered in the identification section, will be directly transferred to the field on page 1 of form 200 called " NIF of the representative/dominant entity (included in the tax group) " which can only be completed by entities that have checked the boxes [00009] "Dominant entity of tax group" or [00010] "Dependent entity of tax group".

     Cooperative societies that mark this box should not complete the data on pages 15 to 20 quater, except for page 19, regarding the details of the corrections to the profit and loss account result, and page 20 quater, regarding the application of results.

  2. Box [00010] "Entity dependent on tax group"

     This box must be checked to indicate whether the reporting cooperative society is the dependent entity within the tax group.

     Cooperative societies that check this box must complete box [00040] "Tax group number" in the "Group" section on page 1 of form 200, in order to identify the tax group to which they belong.

     If box [00010] has been checked, the reporting cooperative society must enter the NIF of the dominant or representative cooperative society (in the case of groups formed only by dependent cooperative societies) in the field called "NIF of the representative/dominant entity (included in the tax group)" in the "Group" section on page 1 of form 200.

     In addition, cooperative societies that mark box [00010] on page 1 of Form 200 must enter, in the case of groups whose cooperative society is located abroad or is subject to regional regulations, the identification number of the cooperative society of the group to which they belong, in field " Identification number of the parent entity (in the case of groups made up only of dependent entities) " in the "Group" section on page 1 of Form 200.

     Cooperative societies that mark this box must only complete on pages 15 to 20 quater of form 200, the sections relating to the details of the corrections to the result of the profit and loss account on page 19 and the application of results on page 20 quater.

     Cooperative societies should not complete the box "Details of quota compensation" on page 22 of form 200.

• Multinational cooperative group

  In the event that a group of cooperatives forms a multinational, they must tick the following boxes:

  1. Box [00081] Subsidiary of a multinational group

     This box will be checked by cooperative societies that are part of a multinational group, regardless of their taxation under 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.

     Remember:

     Cooperative societies that tick this box must complete the information requested on the ultimate parent company of the multinational group in the “Group” section on page 1 of Form 200, whether it is resident in Spanish territory or abroad (you can consult how to complete the “ Group ” section in Chapter 2 of this Practical Manual).

  2. Box [00082] Ultimate parent company of multinational group

     This box will be checked by cooperative societies that are part of a multinational group, regardless of their taxation under the Fiscal Consolidation Regime regulated in Chapter VI of Title VII of the LIS, to indicate whether said reporting entity is the dominant entity or head of the multinational group.