Commercial group (box 00081)

Entities that have marked the box [00081] "Multinational group subsidiary" of the subsection "Other characteristics" on page 1 of form 200 or those that, without being the ultimate parent company, are part of a large national group in accordance with the provisions of article 6 of Law 7/2024, of December 20, which establishes a Complementary Tax To ensure a minimum overall level of taxation for multinational groups and large national groups, they must comply in a manner mandatory in the "Business Group" section on page 1a, the identifying data of the ultimate parent company of the multinational group to which it belongs:

• Tax Identification Number (NIF) or in the event that said entity does not have NIF In Spain, you must enter the equivalent from another country, indicating the country or jurisdiction to which the registered NIF corresponds.

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

• Group name: Any numeric or alphabetical value will be accepted.

These entities must also complete the following information regarding the tax identification of their country of residence:

• Country of 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.

• Tax Identification Number in the country of residence (TIN): The NIF of natural persons will not be accepted.