Consultation:
Can the objective assessment regime be used to determine the net income from business activities carried on by entities under the income attribution regime?
Short response:
The objective assessment regime may be used to determine the net income from business activities carried on by entities referred to in Article 10 of the Personal Income Tax Act (income attribution entities), provided that all their partners, heirs, co-owners or members are individuals. From 1 January 2003, the members of these entities must be individuals liable to this tax.
Long response:
For an extended response is required to use EasyTax
Normative:
Article 39 of Royal Decree 439/2007 of 30 March 2007.
Binding Ruling DGT V0290-07 of 19 February 2007.
Other DGT rulings: V0973-07 of 18 May 2007; V2009-08 of 3 November 2008.
ID:
125686
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