Box 00082 Ultimate parent company of a multinational group or large national group

Entities that are part of a multinational group or a large national group will tick this box, regardless of their taxation under the tax consolidation regime regulated in Chapter VI of Title VII of the LIS, to indicate whether said declaring entity is the dominant entity or head of the multinational group or of the large national group, for the purposes of Articles 13 and 14 of 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.