Skip to main content
Practical Manual of Companies 2022.

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

This box will be marked by those ecclesiastical entities that, upon request to the competent territorial office of the State Tax Administration Agency , have obtained recognition as taxpayer of Corporate Tax with a broader scope than that corresponding to their own legal personality. In this way, once recognized, all obligations related to the tax will fall on the taxpayer with the broadest scope (normally, diocese or religious province), including those corresponding to the activities and income of the lower entities that depend on that taxpayer.


Ecclesiastical entities with a broader scope that have checked the box [00078] must also complete the section « C) Minor entities dependent on diocese, religious province or ecclesiastical entity integrated 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.