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A query was raised regarding whether a joint ownership community consisting of two pharmacists should be taxed under the income attribution regime for Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that, as it is not a civil society with a commercial purpose, it must continue to be taxed through income attribution.
Question posed: Whether the community of property must be taxed under the income attribution regime for Personal Income Tax.
Communities of property are not taxpayers for Corporate Income Tax; therefore, their income is attributed to the co-owners in accordance with the Personal Income Tax Act. Only civil societies with a commercial purpose and fiscal legal personality are taxpayers for Corporate Income Tax. Professional activities are excluded from the commercial scope for this tax.
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