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, denominations 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 have signed cooperation agreements with the Spanish State, may apply the regime of non-profit entities regulated in Title of said Law.

For these purposes, the Sole Additional Provision of Royal Decree 1270/2003 establishes that these ecclesiastical entities may opt for the regime of non-profit entities of Title II of Law 49/2002. This option can be exercised either through the census declaration or tacitly through the corporate tax declaration.

Ecclesiastical entities that apply the special regime of Law 49/2002 have the status of partially exempt entities from article 9.2 of the LIS , so they have the obligation to declare all of their income, exempt and non-exempt .

In cases where ecclesiastical entities do not choose apply the tax regime established in Title II of Law 49/2002, they will apply the regime of partially exempt entities of article 9.3 of the LIS regulated in Chapter of Title 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 obliged to declare.

• Minor entities dependent on a diocese, religious province or ecclesiastical entity included in the declaration, previously authorized

In relation to the obligation to declare, ecclesiastical entities have the possibility of previously requesting from the competent territorial office of the State Tax Administration Agency recognition as taxpayers of Corporate Tax for entities with a broader scope than that of their legal personality. In this way, once recognized, all obligations relating to the tax will fall on the taxpayer with the broadest scope (normally, diocese or religious province), and will include those corresponding to the activities and income of the lower entities that depend on that taxpayer.