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A query was raised regarding whether a community of property engaged in car repair activities must be taxed under the asset income attribution regime. The Directorate General for Taxes (DGT) ruled that, as it does not constitute a civil society with a commercial purpose, it must continue to be taxed under the asset income attribution regime.
Question raised: Whether the community of property must be taxed in accordance with the income attribution regime under Personal Income Tax.
Communities of property are not taxpayers of Corporate Income Tax, as only civil societies with a commercial purpose are subject to said tax. Therefore, the income of communities of property is attributed to the co-owners in accordance with the regime of Section 2 of Title X of the Personal Income Tax Law.
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