business group (boxes 00081 and 00082)

Entities that have checked the boxes [00081] «Subsidiary of a multinational group or large national group»» or [00082] «Ultimate parent company multinational group or large national group» from the subsection "Other characters" on page 1 of form 200 in accordance with the provisions 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, must complete in a mandatory in the section "Business Group" on page 1 bis, the identifying data of the ultimate parent company of the multinational group to which it belongs:

• Tax Identification Number (NIF) or if the entity does not have a NIF in Spain, it must provide the equivalent from another country, indicating the country or jurisdiction to which the NIF provided 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.

Likewise, these entities must complete the following information regarding the tax identification number of the 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.