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Practical Income Manual 2022.

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 ##2 are not considered taxpayers for Tax LGT .

In relation to LGT see Law 58/2003, of December 17, General Tax.

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.