Catholic Church and other churches, denominations and religious communities
Within this section of entities partially exempt from article 9.2 of the LIS , we make special mention of the Catholic Church and other churches, confessions and religious communities.
According to the provisions of the ninth Additional Provision of Law 49/2002, the Catholic Church and other churches, confessions and religious communities , which have signed cooperation agreements with the Spanish State, may apply the tax regime for non-profit entities regulated in Title II of said Law.
For these purposes, Sole Additional Provision of Royal Decree 1270/2003 establishes that these ecclesiastical entities can opt for the regime of non-profit entities of Title II of Law 49/2002. This option can be exercised both through the census declaration and tacitly through the Corporate Tax declaration.
To take into account :
To opt to apply the special regime of Law 49/2002 through the Corporate Tax declaration you must mark box [00001] «Non-profit entity covered by the tax regime Title II Law 49/2002» on page 1 of form 200.
Ecclesiastical entities that apply the special regime of Law 49/2002 have the status of entities partially exempt from article 9.2 of the LIS , so they have the obligation to declare for all of your income, exempt and non-exempt .
In cases in which said ecclesiastical entities do not choose to apply the tax regime established in Title II of Law 49/2002, they will apply the regime of partially exempt entities of article 9.3 of the LIS regulated in Chapter , in which case they are not required to declare.
To take into account :
In the event that ecclesiastical entities apply the regime of entities partially exempt from article 9.3 of the LIS , they must check the box [00002] “Partially exempt entity” on page 1 of form 200, instead of box [00001] "Non-profit entity covered by the tax regime Title II Law 49/2002".
Finally, in relation to the obligation to declare , ecclesiastical entities have the possibility of requesting in advance to the Ministry of Finance the recognition as taxpayers of Corporate Tax to entities with a broader scope than their legal personality. In this way, once recognized, all obligations related to the tax will fall on the taxpayer with the broadest scope (normally, a diocese or religious province), and will include those corresponding to the activities and income of the lower entities that depend on that taxpayer.
Remember :
The ecclesiastical entities that, upon request, have obtained recognition as taxpayers of Corporate Tax with a broader scope than their legal personality (normally, the dioceses or religious provinces), must mark the box [00078] « Diocese, religious province or ecclesiastical entity that integrates minor entities of they are dependent» on page 1 of model 200.
In addition, entities that have checked the box [00078], must complete section «C) Minor entities dependent on diocese, religious province or ecclesiastical entity integrated in the declaration , previously authorized» on page 2 of model 200 (see Chapter 3 of this Manual), stating the tax identification number (NIF) and the name or reason of each of the minor entities that depend on them.