Box 00009 Parent 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, of November 6, which dictates rules for the adaptation of the provisions that regulate taxation on consolidated profits to groups of cooperative societies, respectively, to indicate whether said reporting entity is the dominant entity or head of the tax group.

Entities that tick this box must also complete box [00040]Tax group number" from the "Tax group" section on page 1 bis of form 200, in order to identify the tax group to which they belong.

If this box is checked, the amount will be transferred directly. NIF of the reporting entity, recorded in the identification section, to the field called "NIF of the representative/parent entity (included in the tax group)" in the "Tax group" section on page 1 bis of form 200 intended to be completed exclusively by entities that have ticked boxes [00009] "Dominant entity of tax group" or [00010] "Entity dependent on a tax group».

Entities that mark the box [00009] should not be completed the data on pages 15 to 20 quater, except for the section "Details of the corrections to the result of the profit and loss account (excluding corrections for Corporate Tax and Complementary Tax) (mandatory completion for all adjustments on pages 12 and 13)" on page 20 bis and the section relating to the "Application 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.