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Practical Manual for Companies 2023.

Commercial group (box 00081)

Entities that have marked box [00081] "Subsidiary of a multinational group" in the "Other characters" subsection on page 1 of Form 200 must complete the following information on the ultimate parent company of the multinational group to which they belong, in a mandatory manner in the "Business group" section on said page 1:

  • Tax Identification Number (NIF) or if the entity does not have a NIF in Spain, it must provide the equivalent from another country, indicating the country or jurisdiction to which the NIF provided corresponds.

  • Country code: The list of countries will be displayed encoded with two alphabetical characters (excluding ES). It is advisable to complete this field first since, depending on the value completed, the NIF field will be validated or not.

  • Name or company name : It will be filled in automatically if the NIF has been validated. Otherwise, any numeric or alphabetical value will be accepted.

  • Country or jurisdiction of tax residence: The list of countries will be displayed encoded with two alphabetical characters (not excluding ES). It may be the same or different from the country code filled in.