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Practical Manual for Companies 2023.

Box 00081 Subsidiary multinational group

This box will be checked by entities that are part of a multinational group, regardless of their taxation under the Tax 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 .

Entities that mark this box must complete the requested information on the ultimate parent company of the multinational group in the “Business group” section on page 1 of form 200, whether it is resident in Spanish territory or abroad (you can consult in this same Chapter how to complete this information in the “Business group” section ## ).