Identification number of the parent entity (in the case of groups made up of subsidiaries only)

All entities that mark the box [00010] "Entity dependent on a tax group" on page 1 of form 200, in the case of groups whose parent entity is located abroad or is subject to regional regulations, must record in the "Tax group" section of said page 1, the identification number of the parent entity of the group to which they belong.

In the event that the entity is not resident in Spanish territory and does not have NIF assigned in Spain , the must be entered. equivalent to the NIF of the country of residence , preceded by the two letters of the ISO code of said country (the list of countries and territories and ISO code appears at the end of the Chapter 3 of this Manual).