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A taxpayer queried whether they should be taxed on income from an entity under the income attribution regime for the 2018 tax year after ceasing to be a partner on 1 January of that year. The DGT ruled that, as they were not a partner from the start of the period, they are not entitled to any income from said entity.
Cuestión planteada Si en el periodo impositivo 2018 debe atribuirse las rentas correspondientes a dicha entidad.
Las entidades en régimen de atribución de rentas no son contribuyentes del IRPF, sino que las rentas se atribuyen a sus socios. Dado que la consultante dejó de ser socia con efectos desde el 1 de enero de 2018, no debe atribuirse renta alguna generada por la entidad en dicho periodo impositivo.
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