They are not considered IRPF taxpayers

Regulations: Art. 8.3 Law Income Tax

Civil companies not subject to Corporation Tax, unclaimed inheritances, communities of property and other entities referred to in article 35.4 of Law 58/2003, of December 17, General Tax Law ( the 18th) are not considered taxpayers for the ##1## IRPF ##1##.

The income corresponding to them will be attributed to the partners, heirs, commoners or participants, respectively, in accordance with the provisions of articles 86 to 90 of the Tax Law.

The income attribution regime is discussed in more detail in Chapter 10.