Box 00010 Subsidiary company in tax group

This box will be checked by entities that pay taxes under the fiscal consolidation regime, including cooperative groups , established in Chapter VI of Title VII of the LIS and in Royal Decree 1345/1992, which establishes rules for the adaptation of the provisions that regulate taxation on consolidated profits to groups of cooperative societies, respectively, to indicate whether said reporting entity is a dependent entity within the tax group.

Entities that check this box must complete box [00040] “ Tax group number ” in the “Tax 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 entity must enter the NIF of the parent entity or representative (in the case of groups consisting only of dependent entities) in the field called " NIF of the representative/parent entity (included in the tax group)", in the "Tax group" section on page 1 of form 200.

In addition, entities that check box [00010] on page 1 of Form 200 must enter, in the case of groups whose parent entity is located abroad or is subject to regional regulations , the identification number of the parent entity 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 "Tax group" section on page 1 of Form 200.

Entities that mark box [00010] must only complete the sections on pages 15 to 20 quater of Form 200, relating to the details of the corrections to the results of the profit and loss account on page 20 bis and the application of results on page 20 quater.

In the case of cooperative groups , they will also not have to complete the "Quote compensation details" box on page 22 of form 200.