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A query was raised regarding whether a partnership (comunidad de bienes) dedicated to real estate development is required to file the informative tax return under Article 90.1 of the Personal Income Tax Act (LIRPF). The Directorate General for Taxes (DGT) ruled that, as real estate development constitutes an economic activity, the entity is obliged to submit said return.
Question posed: Whether said community is obliged to submit the informative return established in paragraph 1 of Article 90 of the Personal Income Tax Law.
Entities under the income attribution regime that carry out economic activities are obliged to submit the informative return provided for in Article 90.1 of the Personal Income Tax Law (LIRPF). Real estate development for subsequent sale or transfer to third parties constitutes an economic activity as there is an organization of productive resources. If the purpose of the development is sale, the entity must submit the annual informative return.
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