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A query was raised regarding whether a partnership (comunidad de bienes) constructing a building for its own members must file Form 184. The DGT ruled that, as this is not an economic activity intended for sale, there is no obligation unless income exceeds 3,000 euros.
Cuestión planteada Se consulta sobre la obligación de cumplimentación del modelo 184 en relación con la referida promoción.
La promoción de edificaciones por una comunidad de bienes para uso de sus comuneros no constituye una actividad económica, ya que su finalidad no es la producción o distribución de bienes o servicios a terceros. Por tanto, la entidad no está obligada a presentar el modelo 184, a menos que obtenga otras rentas que superen los 3.000 euros anuales.
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