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Form 100. Personal Income Tax Declaration 2019 Entities in the income allocation system

Entities under income attribution regime (art. 8.3 and 87 Law)

The income corresponding to civil companies that are not subject to Corporate Tax, existing inheritances, communities of property and other entities referred to in article 35.4 of Law 58/2003, of December 17, General Tax, will be attributed to the partners, heirs, community members or participants, respectively, in accordance with the rules of the Personal Income Tax.

The income allocation regime will be applicable to entities incorporated abroad whose legal nature is identical or analogous to that of the income allocation entities established in accordance with Spanish laws.

The income allocation regime will not be applicable, among other things, to agrarian transformation companies, to the investment funds of Collective Investment Institutions, Temporary Business Unions, Pension Funds and the communities that own local forests and from January 1, 2016, civil companies with legal personality and commercial purpose subject to Corporate Tax.

Entities under the income attribution regime will not be subject to Corporate Tax

Qualification of attributed income (art. 88)

The income of entities under the regime of attribution of income attributed to partners, heirs, community members or participants will have the nature derived from the activity or source from which they come.