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Practical manual for Income Tax 2021.

Tax obligations of entities under the income attribution regime

1. Obligations with respect to the provision of information

Regulations: Articles 90 Law IRPF and 70 Regulations. See also Order HAP/2250/2015, of October 23, approving the annual information declaration form 184 to be submitted by entities under the income attribution regime and modifying other tax regulations ( BOE of the 29th)

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

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

    In the case of members who are not resident in Spanish territory, the person who holds the tax representation thereof must be identified in accordance with the provisions of article 10 of the consolidated text of the Non-Resident Income Tax Law, approved by Royal Legislative Decree 5/2004, of March 5.

    In the case of entities under an income attribution regime established abroad, the members of the entity who are taxpayers for the Personal Income Tax or the Corporate Tax must be identified, as well as the taxpayers 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 applicable:

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

    • Amount of income from foreign sources, indicating the country of origin, indicating the total income and expenses.

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

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

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

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

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

    The obligation to submit the annual information return must be fulfilled by the person considered to be the representative of the entity in accordance with the provisions of the general tax regulations, or by its members who pay taxes on Personal Income Tax or on Corporate Tax in the case of entities established abroad.

Note: Entities subject to the income attribution regime must notify their members in writing, within one month from the end of the deadline for submitting the declaration, of the information referred to in paragraphs b), c) and d) above. Since the declaration is submitted in February of each year, the 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 the Personal Income Tax or for the Corporate Tax, they must nevertheless comply with certain tax obligations or duties arising from the application of the tax management procedure, especially in the event that they carry out economic activities. For their part, members of the aforementioned entities are also obliged to comply with certain tax obligations or duties, apart from those corresponding to the entity.

As regards the management of IRPF , the tax obligations and duties of entities under the income attribution regime that carry out economic activities and those of each of their members are distributed as follows:

  1. Obligations of the entity under the income attribution regime:

    • Filing of census returns.

    • Keeping of accounts and/or records of the activity.

    • Issuance of invoices.

    • Those of the withholding agents or those required to make payments on account.

    • Determination of attributable income and payments on account.

    • Obligations to provide information.

  2. Obligations of each of the partners, commoners or participants:

    • Filing of census declaration.

    • Making split payments.

    • Declaration of attributed income