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 , for what they have the obligation to declare for all of their 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 entities partially exempt from article 9.3 of the LIS regulated in Chapter XIV of Title VII of the LIS, being obliged to declare all of their income, exempt and non-exempt, except when they meet the requirements of article 124.3 of the LIS, 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".
• Minor entities dependent on diocese, religious province or ecclesiastical entity integrated in the declaration, previously authorized
In relation to the obligation to declare , ecclesiastical entities have the possibility of requesting in advance from the Ministry of Finance (currently, Ministry of Finance and Public Function) 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 included in the declaration, previously authorized » on page 2 bis of form 200, indicating the tax identification number (NIF) and the name or company name of each of the minor entities that depend on them.