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Practical Manual of Companies 2022.

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 integrates entities smaller than "they are dependent" on page 1 of said model, that is, 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 which case will encompass all the activities and returns of the lower entities that depend on that taxpayer.

In this section, ecclesiastical entities with a broader scope (normally dioceses or religious provinces) that have obtained recognition as taxpayers of Corporate Tax, must enter the tax identification number (NIF) and the name or company name of each one of the minor entities that depend on them.

You can consult how these ecclesiastical entities pay taxes in Chapter 1 of this Practical Manual.