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Practical Income Manual 2021.

Tax obligations of entities under the income attribution regime

1. Obligations with respect to the provision of information

Regulations: Articles 90 Law Personal Income Tax and 70 Regulations. See also Order HAP/2250/2015, of October 23, which approves model 184 of the annual information return to be submitted by entities under the income attribution regime and which modifies other tax regulations ( BOE of 29)

Entities under the income attribution regime that carry out an economic activity or whose income exceeds 3,000 euros annually must present between January 1 and 31 of each year an informative declaration in which In addition to your identification data and, where applicable, those of your representative, the following information must be included:

  1. Identification, tax address and NIF of its members , resident or not in Spanish territory, including variations in the composition of the entity throughout each tax period.

    In the case of non-resident members in Spanish territory, the person holding their tax representation must be identified in accordance with the provisions of article 10 of the consolidated text of the Non-Resident Income Tax Law, approved by the Royal Decree. Legislative 5/2004, of March 5.

    In the case of entities under the regime of attribution of income incorporated abroad, the members of the entity that pay the Personal Income Tax or the Corporate Tax, as well as the taxpayers, must be identified. for the Non-Resident Income Tax with respect to the income obtained by the entity subject to said tax.

  2. Total amount of income obtained by the entity and the income attributable to each of its members, specifying, where appropriate:

    • Full income and deductible expenses for each source of income.

    • Amount of income from a foreign source, indicating the country of origin, with indication of the full income and expenses.

    • Identification, if applicable, of the collective investment institution whose shares or participations have been acquired or subscribed, date of acquisition or subscription and acquisition value thereof, as well as identification of the person or entity, resident or non-resident, transferee of own capital.

  3. Basis of deductions to which the entity is entitled.

  4. Amount of withholdings and payments on account supported by the entity and those attributable to each of its members.

  5. Net amount of the turnover in accordance with the provisions of the commercial regulations applicable in this regard.

    See article 35.2 of the Commercial Code, in the wording given by Law 16/2007, of July 4 ( BOE of 5); the Accounting Preparation Standard 11 of the General Accounting Plan, approved by Royal Decree 1514/2007, of November 16 ( BOE of 20), as well as the consolidated text of the Companies Law of Capital, approved by Royal Legislative Decree 1/2010, of July 2 ( BOE of 3).

    The obligation to present the annual information return must be fulfilled by whoever is considered a representative of the entity in accordance with the provisions of the general tax regulations, or by its members who are taxpayers for Personal Income Tax or by Corporate Tax in the case of entities incorporated abroad.

Note: Entities under the income attribution regime must notify their members in writing, within a period of one month from the end of the deadline for submitting the declaration, the information referred to in paragraphs b), c) and d) above. Since the presentation of the declaration is made in the month of February of each year, the aforementioned notification will be made during the month of March.

2. Other tax obligations

Although entities under the income attribution regime are not considered taxpayers for Personal Income Tax or for Corporate Tax, however, they must comply with certain tax obligations or duties derived from the application of the tax management procedure, especially in the event that they carry out economic activities. For their part, the members of the aforementioned entities are also required to comply with certain tax obligations or duties, apart from those corresponding to the entity.

As far as the management of Personal Income Tax is concerned, the tax obligations and duties borne by entities under the income attribution regime that carry out economic activities and those of each of their members are distributed accordingly. the following way:

  1. Obligations borne by the entity under the income attribution regime:

    • Presentation of census declarations.

    • Maintaining accounting and/or activity record books.

    • Issuance of invoices.

    • Those of the retainers or those obliged to make deposits on account.

    • Determination of attributable income and payments on account.

    • Obligations to provide information.

  2. Obligations borne by each of the partners, community members or participants:

    • Presentation of census declaration.

    • Making installment payments.

    • Declaration of attributed income