They are not considered personal income tax (IRPF) taxpayers.

Regulations: Art. 8.3 Law PIT

They are not considered taxpayers because PIT civil partnerships not subject to Corporation Tax, dormant estates, joint ownership communities and other entities referred to in article 35.4 of the LGT.

Regarding theLGTSee Law 58/2003, of December 17, General Tax Law.

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

He income attribution regimeThis is discussed in more detail in Chapter 10.