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Changes in the interpretation of income imputation offences

Miguel González 1 April, 2024

We have collected the updated interpretations of the TEAC and the Audiencia Nacional.

The Central Economic-Administrative Court (Resolution 10039/2022 of 10/30/2023) modified its criterion in relation to the interpretation of the infringement for incorrectly or not allocating taxable income or results to partners or members by entities under the income imputation regime.

 Previously, in a resolution of the TEAC dated January 23, 2023, this Court held that this infringement was not applicable when the adjustment consisted of correcting the taxable income of the Temporary Joint Venture (UTE), which had been incorrectly calculated in its self-assessment. This was due to the fact that the unlawful behaviour occurred when the UTE determined the taxable base, but not when it imputed this base to its partners.

 However, a resolution of the Audiencia Nacional of April 26, 2023, rectified this criterion, aligning it with that which the TEAC had already applied in previous resolutions. Both bodies agree that the General Tax Law specifically authorizes the sanctioning of conduct carried out by entities that impute income to their members. The latter, who simply declare the imputed income, cannot be sanctioned. 

With this broader interpretation, all cases are included in which the UTE has incorrectly imputed a taxable income, either by an incorrect percentage or by calculating a lower taxable income and assigning it to its partners.

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