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V0043-23 16 January 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · atribución de rentas

Homeowners' associations must file Form 184 if income exceeds €3,000

A query was raised regarding whether a homeowners' association must submit the Form 184 informative tax return upon receiving a grant exceeding €3,000. The Directorate General for Taxes (DGT) ruled that, as an entity subject to the income attribution regime, it must file this form if its income exceeds that amount.

The question raised

Compliance with the obligation to file Form 184, by a homeowners' association that receives a subsidy exceeding 3,000 euros.

The DGT's ruling

Homeowners' associations are entities under the income attribution regime, and the subsidy received is attributed to the owners according to their participation coefficient. If the entity's income exceeds 3,000 euros annually, the association is obliged to file the informative tax return Form 184. The entity must determine the total income and the income attributable to each co-owner to comply with this obligation.

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