Income allocation regime
Regulations: Arts 8.3 and 86 Law Personal Income Tax
In accordance with the regulation of this special regime, the income obtained by certain entities that are not considered taxpayers of Corporate Tax must be taxed in the personal taxation of their members: Personal Income Tax, Corporate Tax or Non-Resident Income Tax, depending on whether the respective partners, community members or participants are taxpayers of each of said taxes.
The highlights of this regime are the following: