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A taxpayer inquired whether a cadastral review resulting in a higher IBI requires amending Model 184 for a former community of property and their personal income tax (IRPF), and if penalties would apply. The DGT ruled that it is possible to file supplementary or substitute returns, and that amending IRPF to claim a refund is not subject to penalties.
Cuestión planteada Consecuencias de la revisión catastral del inmueble antes mencionado. Procedimiento de modificación del modelo 184, "Declaración Informativa de las Entidades en Atribución de Rentas". Necesidad de presentar un nuevo modelo 184. Existencia de infracción y sanción tributarias, derivada de la presentación del nuevo modelo 184, así como de la presentación de una declaración complementaria por el IRPF.
El aumento del IBI es un gasto deducible de los rendimientos del capital inmobiliario, lo que obliga a rectificar el modelo 184 de la entidad en atribución de rentas. El contribuyente puede presentar declaraciones complementarias o sustitutivas del modelo 184 siempre que no haya prescrito el derecho de la Administración. Para el IRPF, lo procedente es solicitar la rectificación de la autoliquidación, procedimiento que no conlleva sanción si se solicita una devolución.
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