Chapter 7. Completion of Form 200 for entities that form part of a group taxed under the tax consolidation scheme

This Chapter will cover the most important aspects of completing Form 200 for entities that are part of a group that pays taxes under a fiscal consolidation regime.

For more detailed information, it is recommended to consult the instructions that accompany the Form 220 declaration under the tax consolidation regime, at the Electronic Office of the State Tax Administration Agency (electronic address: https://sede.agenciatributaria.gob.es ), through the option "Home/Help/Computer queries/Corporate Tax - Technical help".

1. Completion of page 1 of form 200
2. Taxation of branches in the Canary Islands Special Zone of entities taxed under the consolidated tax system
3. Calculation of individual and group taxable bases
4. Determination of the taxable base and the gross tax liability under the individual taxation scheme, for the application of the limits established in Articles 67, sections c), d) and e), and 71.2 of the LIS
5. Failure to complete the carry-over tables in form 200
6. Other adjustment boxes of form 200 (pages 12 and 13)