2.7.1.24 Diocese, religious province or ecclesiastical entity that integrates smaller entities dependent on it

As a new feature for the 2019 financial year, this code has been created, which must be marked by those ecclesiastical entities that, upon request, have obtained recognition as a taxpayer of Corporate Tax with a broader scope than that corresponding to their own legal personality, in which case they will include the activities and income of the lower entities that depend on that taxpayer.

Remember: These ecclesiastical entities with a broader scope (normally dioceses or religious provinces) that have obtained recognition as taxpayers of Corporate Tax, must also complete section "C) Minor entities dependent on a diocese, religious province or ecclesiastical entity included in the declaration, previously authorized" on page 2 of form 200.