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V2997-19 28 October 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · atribución de rentas

Income from entities under the income attribution regime should not be attributed if partnership is terminated on 1 January

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.

The question raised

Whether the income corresponding to said entity must be attributed in the 2018 tax period.

The DGT's ruling

Entities under the income attribution regime are not taxpayers of Personal Income Tax (IRPF); instead, income is attributed to their partners. Since the inquirer ceased to be a partner with effect from January 1, 2018, no income generated by the entity during said tax period shall be attributed to them.

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