They are not considered personal income tax taxpayers.

Regulations: Art. 8.3 Law PIT

They are not considered taxpayers by the PIT civil companies not subject to Corporate Tax, unexpired inheritances, property communities and other entities referred to in article 35.4 of Law 58/2003, of December 17, General Tax Law (BOE (from the 18th).

The income corresponding to the same will be attributed to the partners, heirs, co-owners or participants, respectively, in accordance with the provisions of articles 86 to 90 of the Law of PIT.

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