IRPF split payments for being a member of EAR (box 601)

The fractional payment corresponding to entities under an income attribution regime, which carry out economic activities, will be made by each of the partners, heirs, commoners or participants, to whom income of this nature must be attributed, in proportion to their participation in the entity's profit.

The aforementioned partners, heirs, commoners or participants must submit a census declaration to communicate this obligation, marking box 601 “High”.