Instructions for completing the group registration form

To request group membership you must send the following documents:

Mandatory Supplementary Documentation .　

It is necessary to previously send a copy of the agreements by which the group entities have opted for the tax consolidation regime and, in the event that the dominant entity is not resident in Spanish territory, a document in which the duly legalized representative entity is designated.

Completed form available in the “Information” section.

Once the Mandatory Supplementary Documentation has been submitted, you must send the form including the file number of the registration of the submission of the Mandatory Supplementary Documentation that you previously submitted.

It is necessary to fill out all sections of the form: 

• Identification of the entities that make up the tax group.

  In the event that the dominant entity is not resident in Spanish territory, its identification will also be included. In the case of permanent establishments of entities not resident in Spanish territory, the identification of the entity not resident in Spanish territory to which they belong will also be included.

• Direct and indirect participation percentages.

• Representative Entity Declaration.

  Declaration by the representative entity of compliance with all the requirements established in Article 58. Definition of the tax group. Dominant entity. Dependent entities. of Law 27/2014, of November 27, on Corporate Tax.