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V0219-21 10 February 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · atribución de rentas

No obligation to file Form 184 if the community's capital gain is below €3,000

A community of owners enquired whether it was required to file Form 184 after receiving an insurance indemnity that exceeded the repair costs. The DGT ruled that, as the capital gain does not exceed €3,000, there is no obligation to submit this informative tax return.

The question raised

Question posed: Whether the receipt of the compensation obliges the community to file Form 184.

The DGT's ruling

Homeowners' associations are taxed through the attribution of income, whereby insurance compensation is classified as a capital gain or loss. The gain is determined by the difference between the compensation received and the repair cost. There is no obligation to file Form 184 if the only income obtained is this capital gain and its amount does not exceed 3,000 euros per year.

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