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V3075-18 ·28 November 2018 ·consulta-vinculante Medium impact
Tax

Joint ventures are not required to file Form 184 if their income does not exceed 3,000 euros per year and they do not carry out economic activities

A community of owners inquired whether it was required to file Form 184 for rental income from a common element of less than 3,000 euros. The DGT responds that there is no obligation to file said informative return.

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2018-11-28PublishedPublished 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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