2.9.1 Tax group number

All entities that mark the code [00009] or [00010] in the subsection "Other characters" on page 1 of form 200 must complete the code [00040] (group number) in order to identify the tax group to which they belong.

The group number will be composed of seven characters that may be numbers, letters or symbols:

• If the taxpayer has selected a tax group in accordance with state regulations, the group number structure will be as follows:

  The first, second, third and fourth characters will be digits and will match the sequential number awarded each year. This number will wrap around the slash, and must be filled with zeros to the left if the number of digits is less than 4. The fifth character will be, in any case, a forward slash “/”. The sixth and seventh digits will match the year of registration of the group.

  For example: If the group number is 25/99, "0025/99" should be entered.

• If the taxpayer has selected the Araba tax group, the group number structure will be as follows:

  The first three characters will be digits, the fourth a slash “/”, the fifth and sixth will be digits, and the seventh the letter “A”.

• If the taxpayer has selected the Gipuzkoa tax group, the group number structure will be as follows:

  The first three characters will be digits, the fourth a slash “/”, the fifth and sixth will be digits, and the seventh the letter “G”.

• If the taxpayer has selected the Bizkaia tax group, the group number structure will be as follows:

  The first character will be a blank “” that cannot be filled in, the second, third, fourth and fifth will be digits to be filled in by the declarant, they will be adjusted to B, being completed with zeros to the left if the number of digits entered is not 5, and the sixth will be the letter “B”.

• If the taxpayer has selected the Navarra tax group, the group number structure will be as follows:

  The first six characters will be digits, letters or symbols to be completed by the declarant and the seventh will be the letter “N”.