They are not considered personal income tax taxpayers.

Regulations: Art. 8.3 Law Income Tax

Civil companies not subject to Corporation Tax, unpaid inheritances, property communities and other entities referred to in article 35.4 of the LGT are not considered taxpayers for the IRPF .

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

The income corresponding to them will be attributed to the partners, heirs, commoners or participants, respectively, in accordance with the provisions of articles 86 to 90 of the Tax Law.

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