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

This box will be checked by those ecclesiastical entities that, upon request to the competent territorial office of the State Tax Administration Agency , have obtained recognition as taxpayers of Corporate Tax with a broader scope than that corresponding to their own 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), including those corresponding to the activities and income of the lower entities that depend on that taxpayer.