Entities in the income allocation system

Note: Entities to which the income attribution regime applies will submit their own census registration declaration. In addition, each partner, heir, member or participant must submit a census declaration to report the tax obligations that may arise from their status as a member of such entities.

1. Electoral groups (G)
2. Electoral coalitions (V)
3. Political groups (V)
4. Inheritance in abeyance (E)
5. Community of owners under a horizontal property regime (H)
6. Entities with shared ownership of agricultural holdings (E)
7. Community of property (E)