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Practical Handbook for Companies 2021

Box 00078 Diocese, religious province or ecclesiastical entity integrating minor entities dependent on them

Check this box for those ecclesiastical entities that, prior application to the Ministry of Finance (currently, Ministry of Finance and Public Function), have obtained recognition as a corporate taxpayer with a broader scope than that corresponding to their own legal personality.In this way, once recognised, the taxpayer with the broadest scope (normally a diocese or religious province) will be responsible for all the obligations relating to the tax, including those corresponding to the activities and income of the lower entities that depend on that taxpayer.


The ecclesiastical entities with a broader scope that have ticked box [00078], must also complete the section "C) Minor entities dependent on a diocese, religious province or ecclesiastical entity included in the declaration, previously authorised" 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.