Instructions for filling in the Group registration form
To request the registration of the group, you must send the following documents:
Complementary Documentation Required.
A copy of the agreements that the Group entities have opted for the tax consolidation regime must be sent to the form before, and if the parent company is non-resident in Spanish territory, a document in which the duly legalised representative entity is designated
Form filled in the "Information" section.
Once the Supplementary Documentation has been sent, you must send the form, including the number of the record of the submission of the Mandatory Documentation that you have sent previously.
All sections of the form must be completed:
Identification of the entities that make up the tax group.
If the parent company is non-resident in Spanish territory, it will also include the identification of the parent company. In the case of permanent establishments of non-resident companies in Spanish territory, the identification of the non-resident entity in Spanish territory to which those belong will also be included.
Percentages of direct and indirect participation.
Statement of Representative Entity.
Statement by the representative of compliance with all the requirements established in Article 58. definition of the tax group. parent company. of the Corporation Tax Act 27/2014 of 27 November.