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A query was raised regarding how income should be attributed and what reporting obligations entities under the income attribution regime that carry out an economic activity have. The DGT clarifies that partners receive income with the same nature as the entity's activity and that they must submit Form 184.
Cuestión planteada Forma de atribuir a sus miembros los rendimientos obtenidos y obligaciones de información.
Las entidades en régimen de atribución de rentas no son contribuyentes, sino agrupaciones de socios a quienes se les atribuyen las rentas según su naturaleza original. Si la entidad desarrolla una actividad económica, los rendimientos atribuidos mantienen ese carácter, siempre que la entidad ordene por cuenta propia los medios de producción o recursos humanos y los socios asuman el riesgo empresarial. La atribución se realiza según pactos o, en su defecto, por partes iguales, debiendo la entidad presentar la declaración informativa modelo 184 y notificar a sus miembros la renta total y la atribuible.
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