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V1415-18 29 May 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · comunidad de gastos

Expense communities are not required to file Form 184

A query was raised regarding whether an expense community formed by professionals sharing office costs must file Form 184. The DGT ruled that, as it is a grouping of independent taxpayers rather than an entity under the income attribution regime, there is no such reporting obligation.

The question raised

Whether the cost-sharing community is obliged to submit the Annual Information Return for Entities under the Income Attribution Regime (Form 184).

The DGT's ruling

A cost-sharing community does not constitute an entity under the income attribution regime, but rather a grouping of taxpayers who carry out their activities independently and only share the payment of certain costs. Therefore, the income belongs to each professional and the accounting, registration, and reporting obligations correspond individually to each one. Consequently, the cost-sharing community is not obliged to submit the Information Return for Entities under the Income Attribution Regime (Form 184).

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