C. Minor entities dependent on diocese, religious province or ecclesiastical entity integrated in the declaration, previously authorized

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 In this case, they will encompass all the activities and income 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.