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A community of property owners has enquired whether a grant received for energy renovation must be declared and if Form 184 must be submitted. The Directorate General for Taxes (DGT) has ruled that the aid is exempt and there is no obligation to file the informative return provided that income thresholds are not exceeded.
Question raised 1st. Obligation of owners to declare the amount received from the subsidy in their Personal Income Tax return for the 2023 fiscal year.
Homeowners' associations are entities under the income attribution regime, and the subsidy received is classified as a capital gain. However, as these are aids from Royal Decree 737/2020, they are not included in the Personal Income Tax (IRPF) taxable base because they are exempt according to the fifth additional provision of the LIRPF. Regarding Form 184, the entity is not obliged to file it unless it carries out an economic activity or its taxable and non-exempt income exceeds 3,000 euros annually.
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