Minor entities dependent on a diocese, religious province or ecclesiastical entity integrated in the declaration, previously authorised

This section must be completed by those ecclesiastical entities that have previously marked the key [00078] "Diocese, religious province or ecclesiastical entity that includes dependent minor entities" on page 1 of form 200, that is, those ecclesiastical entities that, upon request to the Ministry of Finance , have obtained recognition as a taxpayer of Corporate Tax with a broader scope than that corresponding to its own legal personality, in which case they will include all the activities and income of the minor entities that depend on that taxpayer.

In this section, ecclesiastical entities with a broader scope (normally dioceses or religious provinces) that have obtained recognition as taxpayers of Corporate Tax, must record the tax identification number (NIF) and the name or company name of each of the minor entities that depend on them.

You can consult how these ecclesiastical entities are taxed in the section " Who is required to file the Corporate Tax return? » from Chapter 1 of this Practical Manual.