Skip to main content

Organisations under the income allocation system

Which entities it includes, their nature and their obligations

Skip information index

Entities to which this regime applies

  • Communities of property, including communities of owners.

  • Unsettled estates.

  • Civil societies. Until January 1, 2016, all of them paid taxes under this regime. From that date it only applies to:

    • Civil companies without legal personality.

    • Civil companies with legal personality that do not have a commercial purpose; That is, those that are dedicated to:

      • agricultural activities
      • livestock activities
      • forestry activities
      • mining activities
      • and those of a professional nature subject to the Law on Professional Societies

  • Any entity that does not have legal personality but constitutes an economic unit or separate assets susceptible to taxation.

  • Those established abroad whose legal nature is identical or analogous to that of entities for the attribution of income established in accordance with Spanish laws.

Entities that are not subject to this regime

Among other:

  • Since January 1, 2016, civil companies with legal personality and commercial purpose.

  • Agricultural processing companies.

  • Communities holding the title of communal woodlands.

  • Joint ventures.