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

This section must be completed by those ecclesiastical entities that have previously marked the code [00078] "Diocese, or religious province or ecclesiastical entity that integrates minor entities dependent on them" on page 1 of form 200, that is, 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 encompass the activities and income of the lower 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 enter the tax identification number (NIF) and the name or company name of each one of the minor entities that depend on them.