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Organisations under the income allocation system

Which entities it includes, their nature and their obligations

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Characteristics of the tax regime for the attribution of income

  • Entities are not subject to taxation; That is, they are not taxpayers of Corporate Tax on the income they obtain.

  • The income obtained by the entity is attributed, according to the applicable rules or agreements, to the partners, commoners, heirs or participants.

  • Partners, commoners, heirs or participants pay taxes on the attributed income as if they obtained it directly.

  • The attributed income has the same classification for the partner, commoner, heir or participant as it had when it was obtained by the entity.