2.7.1.24 Diocese, religious province or ecclesiastical entity that integrates minor entities dependent on them

As a novelty for the 2019 financial year, this key is created that must be marked by those ecclesiastical entities that, upon request, have obtained recognition as a taxpayer of Corporation 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 dioceses, religious provinces or ecclesiastical entities integrated into the declaration, previously authorized» on page 2 of model 200.