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Practical Manual for Companies 2023.

Tax identification number of the representative/dominant entity (included in the tax group)

In addition to the tax group number, entities that have marked the boxes [00009] "Dominant entity of a tax group" or [00010] "Subsidiary entity of a tax group" on page 1 of form 200, must include in the "Tax group" section of said page 1, the NIF of the representative/dominant entity, included in the tax group.

If box [00009] is checked, the NIF of the reporting entity, recorded in the identification section, will be transferred directly. If box [00010] has been checked, it must be reported by the reporting entity.

Therefore, groups whose parent company is not resident abroad and is not subject to local regulations must record the NIF of the parent company. However, groups whose parent company is located abroad or is subject to regional regulations must record the NIF of the representative entity at the time of submitting the forms.