2.9.3 Identification number of the parent entity (in the case of groups consisting only of dependent entities)

All entities that mark the code [00010] on page 1 of form 200 must record, in the case of groups whose dominant entity resides abroad or is subject to regional regulations, the identification number of the dominant entity of the group to which they belong.

In the event that the linked person or entity is not resident in Spanish territory and does not have NIF assigned in Spain, the equivalent of the NIF of the country of residence must be entered, preceded by the two letters of the ISO code of said country.