C. Minor entities dependent on a diocese, religious province or ecclesiastical entity included 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 includes dependent minor entities" on page 1 of said form, that is, those ecclesiastical entities that, upon request to the competent territorial office of the State Tax Administration Agency , have obtained recognition as a taxpayer of Corporate Tax with a broader scope than that corresponding to its own legal personality, in which case they will include all the activities and income of the minor 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 record the tax identification number (NIF) and the name or company name of each of the minor entities that depend on them.

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