Box 00081 Subsidiary of a multinational group or large national group

This box will be checked by entities that are part of a multinational group or a large national group, regardless of their taxation under the tax consolidation regime regulated in Chapter VI of Title VII of the LISto indicate whether said reporting entity is a dependent entity within the multinational group or the large national group, for the purposes of Articles 13 and 14 of the RIS (CBC) and Article 6 of Law 7/2024, of December 20, which establishes a Complementary Tax to guarantee a minimum global level of taxation for multinational groups and large national groups (IC), respectively. 

Entities that check this box also they must complete in the section «business group» from page 1 bis of form 200, the information requested about the ultimate parent company of the multinational group (whether she is a resident in Spanish territory or resides abroad) or of the large national group.