Income attribution regime
Regulations: Articles 8.3 and 86 Law IRPF
According to the regulations of this special regime, the income obtained by certain entities that are not considered taxpayers of the 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, commoners or participants are taxpayers of each of said taxes.
The highlights of this regime are as follows: