Types of tax return

Box 00009 Parent company in tax group

This box will be checked by entities that pay taxes under the Fiscal Consolidation Regime, including groups of cooperatives, established in Chapter VI of Title VII of the LIS and in Royal Decree 1345/1992, respectively, to indicate that said reporting entity is the dominant entity of the tax group.

Entities that check this box must also 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 this box is checked, the NIF of the reporting entity , entered in the identification section, will be directly transferred to the field called " NIF of the representative/dominant entity (included in the tax group) ", in the "Tax group" section on page 1 of form 200, intended to be completed exclusively by entities that have checked the boxes [00009] "Dominant entity of a tax group" or [00010] "Dependent entity of a tax group".

Entities that tick box [00009] will not have to complete the data on pages 15 to 20 quater, except for the section “Details of corrections to the profit and loss account result (excluding the correction for Corporate Tax) (mandatory completion for all adjustments on pages 12 and 13)” on page 20 bis and the section relating to the “Applicability of results” on page 20 quater.

In the case of cooperative groups they will also not have to complete the quota compensation detail table on page 22 of form 200.

Finally, they will not have to complete the sections "Option of splitting in cases of change of residence (art. 19.1 LIS)" and "Conversion of deferred tax assets into a claim against the Tax Authority (art. 130 LIS)" on page 14 bis of form 200.

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, respectively, to indicate that 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 or representative entity (the latter, in the case of groups made up 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 should not complete the fee compensation detail table on page 22 of form 200.

Finally, they will not have to complete the sections "Option of splitting in cases of change of residence (art. 19.1 LIS)" and "Conversion of deferred tax assets into a claim against the Tax Authority (art. 130 LIS)" on page 14 bis of form 200.