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V1415-18 ·29 May 2018 ·consulta-vinculante Medium impact
Tax

Expense communities are not required to file Form 184

A query was raised regarding whether an expense community formed by professionals sharing office costs must file Form 184. The DGT ruled that, as it is a grouping of independent taxpayers rather than an entity under the income attribution regime, there is no such reporting obligation.

In 5 key points

How it affects those involved

This ruling clarifies that professional expense sharing arrangements do not trigger the same tax reporting requirements as income attribution entities, reducing administrative burdens for independent professionals.

Lifecycle

2018-05-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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