ISGROUPE : Tax groups of companies for corporate tax

The ISGROUP data concern the tax groups of companies subject to corporate income tax, i.e., they contain all non-repeatable tax elements of all the following forms pertaining to this obligation code: Corporate Income Tax (2065), Schedule 2065BIS of Form 2065 - Statement of Tax Credits and Chargeable Receivables (2058CG), Monitoring statement of overall losses and allocation of overall long-term capital losses (2058DG), Statement of adjustments made to income and net long-term capital gains and losses for the purpose of determining overall income (2058ER), Statement of adjustments made to income and net long-term capital gains and losses for the purpose of determining the overall income when a member company leaves, merges or is subdivided (2058ES), Determination of the overall fiscal result and long-term capital gains (2058RG), Statement of grants and waivers of receivables between group companies granted or received as from January 1st, 1992 (2058SG), Summary table of the result and capital gains or losses of the companies to be retained for calculating the overall result (2058TS)