2.9.2 NIF of the representative/parent company (included in the tax group)

In addition to the tax group number, entities that have marked the keys [00009] and [00010] on page 1 of form 200, must include the Tax Identification Number (NIF) of the representative/dominant entity, included in the tax group.

If the code [00009] is selected, the NIF of the reporting entity, recorded in the identification section, will be transferred directly. If the key [00010] has been marked, it must be entered by the reporting entity.

Therefore, groups whose parent company is not resident abroad and is not subject to local regulations must record the NIF of the parent company. However, groups whose parent company is located abroad or is subject to regional regulations must include the NIF of the representative company when submitting the forms.