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V2867-19 ·17 October 2019 ·consulta-vinculante Medium impact
Tax

Expenses for a shared leisure property do not require filing Form 184

A query was raised regarding whether a community of owners of a leisure property that only bears maintenance costs constitutes an entity subject to income attribution. The DGT has determined that this is a community of expenses rather than an entity subject to income attribution.

In 6 key points

How it affects those involved

This ruling clarifies that co-owners of leisure properties who only share maintenance costs are not required to file tax returns under the income attribution regime, as they do not constitute a business or professional activity.

Lifecycle

2019-10-17PublishedPublished 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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