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V1912-20 ·12 June 2020 ·consulta-vinculante Medium impact
Tax

No obligation to file forms 184, 130, or 100 if real estate development is not for sale

A query was raised regarding whether a community of property building for the private use of its members must file forms 184, 130, and 100. The DGT ruled that, as there is no sale to third parties, no economic activity is established and no income arises to be attributed.

In 6 key points

How it affects those involved

This ruling clarifies that real estate developments intended solely for the use of the members of a community of property, without commercial intent, do not trigger the obligation to file specific tax forms related to income attribution or fractional payments.

Lifecycle

2020-06-12PublishedPublished 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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