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V1419-20 14 May 2020 · 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 file the Form 184 information 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 is obliged to file said return if its income exceeds this amount.

The question raised

Cuestión planteada Cumplimiento de la obligación de presentar la declaración modelo 184, por una comunidad de propietarios que obtiene una subvención por importe superior a 3.000 euros.

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