They are not considered personal income tax taxpayers.
Regulations: Art. 8.3 Law Personal Income Tax
Civil societies not subject to Corporate Tax, existing inheritances, communities of property and other entities referred to in article 35.4 of Law 58 are not considered taxpayers for ## Personal Income Tax ##1## 2003, of December 17, General Tax ( BOE of 18).
The income corresponding to them will be attributed to the partners, heirs, community members or participants, respectively, in accordance with the provisions of articles 86 to 90 of the Personal Income Tax Law .
The income allocation regime is discussed in more detail in Chapter 10.