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Practical Handbook for Companies 2021

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

This section located on page 2 bis of form 200 must be completed by those ecclesiastical entities that have previously marked the key [00078] "Diocese, religious province or ecclesiastical entity that includes smaller entities that depend on them" on page 1 of said form, i.e. those ecclesiastical entities that, following application to the Ministry of Finance (currently, Ministry of Finance and Public Function), have obtained recognition as a Corporation Tax payer with a broader scope than that corresponding to their own legal personality, in which case they will include all the activities and income of the smaller entities that depend on that taxpayer.

In this section, ecclesiastical entities with a wider scope (usually the dioceses or religious provinces) that have obtained recognition as a taxpayer of the Tax on Societies, They must state the tax identification number (NIF) and the name or business name of each of the minor entities that depend on them.

You can find out how these ecclesiastical entities are taxed at Chapter 1 of this Practical Handbook.